CVR Refining 10-Q1 Aug 142014 Q2 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2014	Jul. 28, 2014
Document and Entity Information	'	'
Entity Registrant Name	'CVR Refining, LP	'
Entity Central Index Key	'0001558785	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	147,600,000
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Cash and cash equivalents	$420	$279.80
Accounts receivable, net of allowance for doubtful accounts of $0.5 and $0.9, including $0.6 due from affiliates at June 30, 2014 and December 31, 2013, respectively	241.7	234.9
Inventories	498.1	493.7
Prepaid expenses and other current assets, including $1.4 and $1.5 due from affiliates at June 30, 2014 and December 31, 2013, respectively	135.8	74.2
Total current assets	1,295.60	1,082.60
Property, plant, and equipment, net of accumulated depreciation	1,464.70	1,430.20
Deferred financing costs, net	9.1	10
Other long-term assets, including $0.1 due from affiliates at December 31, 2013	15.9	10.5
Total assets	2,785.30	2,533.30
Current liabilities:	'	'
Note payable and capital lease obligations	1.3	1.3
Accounts payable, including $4.4 and $17.7 due to affiliates at June 30, 2014 and December 31, 2013, respectively	346.9	341
Personnel accruals, including $1.0 due to affiliates at June 30, 2014	13.2	13
Accrued taxes other than income taxes	27.8	30
Accrued expenses and other current liabilities, including $7.9 and $0.2 due to affiliates at June 30, 2014 and December 31, 2013, respectively	56	40.4
Total current liabilities	445.2	425.7
Long-term liabilities:	'	'
Long-term debt and capital lease obligations, net of current portion, including $31.5 due to affiliates at June 30, 2014 and December 31, 2013	580.7	581.4
Accrued environmental liabilities, net of current portion	1.1	1.2
Other long-term liabilities, including $1.1 due to affiliates at June 30, 2014 and December 31, 2013	1.1	2.9
Total long-term liabilities	582.9	585.5
Commitments and contingencies	'	'
Partnersâ€™ capital:	'	'
Common unitholders, 147,600,000 units issued and outstanding at June 30, 2014 and December 31, 2013	1,757.20	1,522.10
General partner interest	0	0
Total partnersâ€™ capital	1,757.20	1,522.10
Total liabilities and partnersâ€™ capital	$2,785.30	$2,533.30

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, except Share data, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Accounts receivable, allowance for doubtful accounts	$0.50	$0.90
Accounts receivable, due from affiliates	0.6	0.6
Prepaid expenses and other current assets, due from affiliates	1.4	1.5
Other long-term assets, due from affiliates	0	0.1
Accounts payable, due to affiliates	4.4	17.7
Employee Related Liabilities, Due to Affiliate	1	0
Accrued expenses and other current liabilities, with affiliates	7.9	0.2
Long term debt and capital lease obligations, net of current portion, due to affiliates	31.5	31.5
Other long-term liabilities, due to affiliates	$1.10	$1.10
Common unitholders, units issued (in shares)	147,600,000	147,600,000
Common units outstanding	147,600,000	147,600,000

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended				6 Months Ended
In Millions, except Per Share data, unless otherwise specified	Jun. 30, 2014		Jun. 30, 2013		Jun. 30, 2014		Jun. 30, 2013
Income Statement [Abstract]	'		'		'		'
Net sales	$2,466.30		$2,138.10		$4,841.70		$4,412.10
Operating costs and expenses:	'		'		'		'
Cost of product sold (exclusive of depreciation and amortization)	2,172.60		1,776.60		4,236		3,582.30
Direct operating expenses (exclusive of depreciation and amortization)	93.2		83.8		192.4		169.9
Selling, general and administrative expenses (exclusive of depreciation and amortization)	17.9		20.2		36.6		38.8
Depreciation and amortization	30.7		28.4		60.2		56.4
Total operating costs and expenses	2,314.40		1,909		4,525.20		3,847.40
Operating income	151.9		229.1		316.5		564.7
Other income (expense):	'		'		'		'
Interest expense and other financing costs	-7.9		-10.6		-16.6		-24.8
Interest income	0.1		0.1		0.2		0.2
Gain on derivatives, net	35.9		120.5		145.3		100.5
Loss on extinguishment of debt	0		0		0		-26.1
Other income, net	0		0.1		0		0.1
Total other income	28.1		110.1		128.9		49.9
Income before income tax expense	180		339.2		445.4		614.6
Income tax expense	0		0		0		0
Net income	$180		$339.20		$445.40		$614.60
Net income per common unit â€“ basic (in usd per unit)	$1.22	[1]	$2.30	[1]	$3.02	[1]	'
Net income per common unit â€“ diluted (in usd per unit)	$1.22	[1]	$2.30	[1]	$3.02	[1]	'
Weighted-average common units outstanding:	'		'		'		'
Basic (in units)	147.6		147.6		147.6		'
Diluted (in units)	147.6		147.6		147.6		'

[1]	Represents net income per common unit from the closing of the Partnershipâ€™s initial public offering on January 23, 2013 to June 30, 2013. See Note 10 to the condensed consolidated financial statements.

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN PARTNERS' CAPITAL (USD $)	Total	Common units	General Partner Interest
In Millions, except Share data, unless otherwise specified	Total	Common units	General Partner Interest
Balance at Dec. 31, 2013	$1,522.10	$1,522.10	$0
Balance (in units) at Dec. 31, 2013	'	147,600,000	'
Increase (Decrease) in Stockholders' Equity	'	'	'
June issuance of additional common units to the public, net of offering costs (in units)	'	6,500,000	'
June issuance of additional common units to the public, net of offering costs	163.7	163.7	'
June redemption of common units from CVR Refining Holdings, LLC (in units)	'	-6,500,000	'
June redemption of common units from CVR Refining Holdings, LLC	-164.1	-164.1	'
Share-based compensation - Affiliates	1.2	1.2	'
Cash distributions to common unitholders - Affiliates	-158.4	-158.4	'
Cash distributions to common unitholders - Non-affiliates	-52.7	-52.7	'
Net income	445.4	445.4	'
Balance at Jun. 30, 2014	$1,757.20	$1,757.20	$0
Balance (in units) at Jun. 30, 2014	'	147,600,000	'

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities:	'	'
Net income	$445.40	$614.60
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	60.2	56.4
Allowance for doubtful accounts	-0.4	0.7
Amortization of deferred financing costs	0.9	1
Loss on extinguishment of debt	0	26.1
Share-based compensation	5.2	6.1
Gain on derivatives, net	-145.3	-100.5
Current period settlements on derivative contracts	55	-37.8
Changes in assets and liabilities:	'	'
Accounts receivable	-6.4	-69.1
Inventories	-4.5	-56.9
Prepaid expenses and other current assets	6.7	-6.1
Insurance receivable	0	1.3
Other long-term assets	-0.1	0.1
Accounts payable	18.1	-28.7
Accrued expenses and other liabilities	22.8	60.2
Accrued environmental liabilities	-0.1	-0.2
Other long-term liabilities	-0.1	0
Net cash provided by operating activities	457.4	467.2
Cash flows from investing activities:	'	'
Capital expenditures	-105.3	-80.1
Proceeds from sale of assets	0	0.1
Net cash used in investing activities	-105.3	-80
Cash flows from financing activities:	'	'
Payment of capital lease obligations	-0.6	-0.5
Payments on senior secured notes	0	-243.4
Payment of deferred financing costs	0	-0.2
Distributions to affiliates	0	-235.1
Distributions to common unitholders	-211.1	'
Net cash used in financing activities	-211.9	-57
Net increase in cash and cash equivalents	140.2	330.2
Cash and cash equivalents, beginning of period	279.8	153.1
Cash and cash equivalents, end of period	420	483.3
Supplemental disclosures:	'	'
Cash paid for interest net of capitalized interest of $5.1 and $1.0 in 2014 and 2013, respectively	15.6	30.5
Non-cash investing and financing activities:	'	'
Construction in process additions included in accounts payable	20.2	31
Change in accounts payable related to construction in process additions	-10.3	-6.4
Affiliates	'	'
Cash flows from financing activities:	'	'
Distributions to common unitholders	-158.4	-195.9
Non-affiliates	'	'
Cash flows from financing activities:	'	'
Distributions to common unitholders	-52.7	-37.3
May-14	'	'
Cash flows from financing activities:	'	'
Redemption of common units from CVR Refining Holdings, LLC - May 2013	0	-394
Jun-14	'	'
Cash flows from financing activities:	'	'
Redemption of common units from CVR Refining Holdings, LLC - May 2013	-164.1	0
Initial Public Offering	'	'
Cash flows from financing activities:	'	'
Proceeds from issuance of common units, net of offering costs	0	655.7
Underwritten Offering	'	'
Cash flows from financing activities:	'	'
Proceeds from issuance of common units, net of offering costs	0	393.7
Second Underwritten Offering	'	'
Cash flows from financing activities:	'	'
Proceeds from issuance of common units, net of offering costs	$163.90	$0

CONDENSED_CONSOLIDATED_AND_COM

CONDENSED CONSOLIDATED AND COMBINED STATEMENTS OF CASH FLOWS (Parenthetical) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Statement of Cash Flows [Abstract]	'	'
Capitalized interest	$5.10	$1

Formation_of_the_Partnership_O

Formation of the Partnership, Organization and Nature of Business	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Formation of the Partnership, Organization and Nature of Business	'
	(1) Formation of the Partnership, Organization and Nature of Business

	CVR Refining, LP and subsidiaries (referred to as “CVR Refining” or the “Partnership”) is an independent petroleum refiner and marketer of high value transportation fuels. CVR Refining is a Delaware limited partnership, formed in September 2012 by Coffeyville Resources, LLC (referred to as "CRLLC"), a wholly owned subsidiary of CVR Energy, Inc. (referred to as "CVR Energy") in contemplation of an initial public offering. As of June 30, 2014, CRLLC owned 100% of the Partnership's general partner interest and approximately 67% of the Partnership's limited partner interests. As of June 30, 2014, IEP Energy LLC and certain affiliates (collectively "IEP") owned approximately 82% of CVR Energy.

	Initial Public Offering of CVR Refining, LP

	On January 23, 2013, the Partnership completed its initial public offering (the "Initial Public Offering"). The Partnership sold 24,000,000 common units to the public at a price of $25.00 per unit. Additionally, on January 30, 2013, the Partnership sold an additional 3,600,000 common units to the public at a price of $25.00 per unit in connection with the underwriters’ exercise of their option to purchase additional common units. The common units, which are listed on the NYSE, began trading on January 17, 2013 under the symbol "CVRR."

	The net proceeds to CVR Refining of approximately $653.6 million after deducting underwriting discounts and commissions and offering expenses from the Initial Public Offering have been, or will be, utilized as follows:


	•	approximately $253.0 million was used to repurchase CRLLC’s 10.875% senior secured notes due 2017 (including accrued interest);


	•	approximately $54.0 million was used to fund the turnaround expenses at the Wynnewood refinery that were incurred during the fourth quarter of 2012;


	•	approximately $85.1 million was distributed to CRLLC;


	•	approximately $160.0 million is being used to fund certain maintenance and environmental capital expenditures through 2014; and


	•	the balance of the proceeds of approximately $101.5 million has been allocated to be utilized for general corporate purposes.

	Prior to the closing of the Initial Public Offering, the Partnership distributed approximately $150.0 million of cash on hand to CRLLC. Subsequent to the closing of the Initial Public Offering and through May 19, 2013, common units held by public security holders represented approximately 19% of all outstanding limited partner interests (this includes common units owned by IEP, representing approximately 3% of all outstanding limited partner interests) and CVR Refining Holdings, LLC ("CVR Refining Holdings"), a wholly-owned subsidiary of CRLLC, held common units approximating 81% of all outstanding limited partner interests.

	Underwritten Offering

	On May 20, 2013, the Partnership completed an underwritten offering (the “Underwritten Offering”) by selling 12,000,000 common units to the public at a price of $30.75 per unit. American Entertainment Properties Corporation (“AEPC”), an affiliate of IEP, also purchased an additional 2,000,000 common units at the public offering price in a privately negotiated transaction with a CVR Energy subsidiary, which was completed on May 29, 2013. In connection with the Underwritten Offering, on June 10, 2013, the Partnership sold an additional 1,209,236 common units to the public at a price of $30.75 per unit in connection with a partial exercise by the underwriters of their option to purchase additional common units. The transactions described in this paragraph are collectively referred to as the “Transactions.”

	CVR Refining utilized proceeds of approximately $394.0 million from the Underwritten Offering (including proceeds from the exercise of the underwriters’ option) to redeem 13,209,236 common units from CVR Refining Holdings. The Partnership did not receive any of the proceeds from the sale of common units by a CVR Energy subsidiary to AEPC.

	Subsequent to the closing of the Transactions and prior to June 30, 2014, public security holders held approximately 29% of all outstanding limited partner interests (including common units owned by IEP, representing approximately 4% of all outstanding limited partner interests), and CVR Refining Holdings held approximately 71% of all outstanding limited partner interests.

	Second Underwritten Offering

	On June 30, 2014, the Partnership completed a second underwritten offering (the “Second Underwritten Offering”) by selling 6,500,000 common units to the public at a price of $26.07 per unit. The Partnership paid approximately $5.3 million in underwriting fees and approximately $0.4 million in offering costs. CVR Refining utilized net proceeds of approximately $164.1 million from the Second Underwritten Offering to redeem 6,500,000 common units from CVR Refining Holdings.

	Subsequent to the closing of the Second Underwritten Offering and as of June 30, 2014, public security holders held approximately 33% of all outstanding limited partner interests (including common units owned by IEP, representing approximately 4% of all outstanding limited partner interests), and CVR Refining Holdings held approximately 67% of all outstanding limited partner interests. In addition, CVR Refining Holdings owns 100% of the Partnership’s general partner, CVR Refining GP, LLC, which holds a non-economic general partner interest.

	On July 24, 2014, the Partnership sold an additional 589,100 common units to the public at a price of $26.07 per unit in connection with the underwriters' exercise of their option to purchase additional common units. The Partnership utilized net proceeds of approximately $14.9 million from the underwriters' exercise of their option to purchase additional common units to redeem an equal amount of common units from CVR Refining Holdings. Additionally, on July 24, 2014, CVR Refining Holdings sold 385,900 common units to the public at a price of $26.07 per unit in connection with the underwriters' exercise of their remaining option to purchase additional common units. CVR Refining Holdings received net proceeds of $9.7 million. As of July 24, 2014, public security holders and CVR Refining Holdings held approximately 34% and 66%, respectively, of all outstanding limited partner interests.

	The Partnership's general partner manages the Partnership's activities subject to the terms and conditions specified in the Partnership's partnership agreement. The operations of the general partner, in its capacity as general partner, are managed by its board of directors. Actions by the general partner that are made in its individual capacity are made by CVR Refining Holdings as the sole member of the Partnership's general partner and not by the board of directors of the general partner. The members of the board of directors of the Partnership's general partner are not elected by the Partnership's unitholders and are not subject to re-election on a regular basis. The officers of the general partner manage the day-to-day affairs of the business.

	The Partnership has adopted a policy pursuant to which it will distribute all of the available cash it generates each quarter. The available cash for distribution for each quarter will be determined by the board of directors of the Partnership's general partner following the end of such quarter and will generally be distributed within 60 days of quarter end. The partnership agreement does not require that the Partnership make cash distributions on a quarterly basis or at all, and the board of directors of the general partner of the Partnership can change the distribution policy at any time.

	The Partnership entered into a services agreement on December 31, 2012, pursuant to which the Partnership and its general partner obtain certain management and other services from CVR Energy. In addition, by virtue of the fact that the Partnership is a controlled affiliate of CVR Energy, the Partnership is bound by an omnibus agreement entered into by CVR Energy, CVR Partners and the general partner of CVR Partners, pursuant to which the Partnership may not engage in, whether by acquisition or otherwise, the production, transportation or distribution, on a wholesale basis, of fertilizer in the contiguous United States, or a fertilizer restricted business, for so long as CVR Energy and certain of its affiliates continue to own at least 50% of CVR Partners' outstanding units.

Basis_of_Presentation

Basis of Presentation	6 Months Ended
Basis of Presentation	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation	'
	(2) Basis of Presentation

	The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2013 audited consolidated financial statements and notes thereto included in CVR Refining’s Annual Report on Form 10-K for the year ended December 31, 2013, which was filed with the SEC on February 26, 2014 (the "2013 Form 10-K").

	The condensed consolidated financial statements include certain selling, general and administrative expenses (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization) that CVR Energy and its affiliates incurred on behalf of the Partnership. These related party transactions are governed by the services agreement originally entered into on December 31, 2012. See Note 14 ("Related Party Transactions") for additional discussion of the services agreement and billing and allocation of certain costs. The amounts charged or allocated to the Partnership are not necessarily indicative of the cost that the Partnership would have incurred had it operated as an independent entity.

	In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements and related notes reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Partnership as of June 30, 2014 and December 31, 2013, the results of operations of the Partnership for the three and six month periods ended June 30, 2014 and 2013, the changes in partners’ capital for the Partnership for the six month period ended June 30, 2014 and the cash flows of the Partnership for the six month periods ended June 30, 2014 and 2013.

	The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2014 or any other interim or annual period.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	6 Months Ended
Recent Accounting Pronouncements	Jun. 30, 2014
Accounting Changes and Error Corrections [Abstract]	'
Recent Accounting Pronouncements	'
	(3) Recent Accounting Pronouncements

	In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers" ("ASU 2014-09"), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The standard is effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. The Partnership has not yet selected a transition method and is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures.

ShareBased_Compensation

Share-Based Compensation	6 Months Ended
	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Share-Based Compensation	'
	(4) Share-Based Compensation

	Certain employees of CVR Refining and employees of CVR Energy who perform services for CVR Refining participate in the equity compensation plans of CVR Refining’s affiliates. Accordingly, CVR Refining has recorded compensation expense for these plans in accordance with SAB Topic 1-B ("Allocations of Expenses and Related Disclosures in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity") and in accordance with guidance regarding the accounting for share-based compensation granted to employees of an equity method investee. All compensation expense related to these plans for full-time employees of CVR Refining has been allocated 100% to CVR Refining. For employees of CVR Energy performing services for CVR Refining, CVR Refining recorded share-based compensation relative to the percentage of time spent by each employee providing services to CVR Refining as compared to the total calculated share-based compensation by CVR Energy. CVR Refining is not responsible for payment of the allocated share-based compensation for certain plans as discussed below. Allocated expense amounts related to plans for which CVR Refining is not responsible for payment are reflected as an increase or decrease to partners' capital.

	Long-Term Incentive Plan—CVR Energy

	CVR Energy has a Long-Term Incentive Plan (“CVR Energy LTIP”) that permits the grant of options, stock appreciation rights, restricted shares, restricted stock units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance based restricted stock). As of June 30, 2014, only grants of restricted stock units and performance units under the CVR Energy LTIP remain outstanding. Individuals who are eligible to receive awards and grants under the CVR Energy LTIP include CVR Energy’s or its subsidiaries’ (including CVR Refining) employees, officers, consultants and directors.

	Restricted Stock Units

	Through the CVR Energy LTIP, restricted shares have been granted to employees of CVR Energy and CVR Refining. The IEP acquisition of CVR Energy and related Transaction Agreement dated April 18, 2012 between CVR Energy and IEP ("Transaction Agreement") triggered a modification to outstanding awards under the CVR Energy LTIP. Pursuant to the Transaction Agreement, restricted shares scheduled to vest in 2013, 2014 and 2015 were converted to restricted stock units whereby the awards will be settled in cash upon vesting in an amount equal to the lesser of the offer price of $30.00 per share or the fair market value as determined at the most recent valuation date of December 31 of each year. The awards, which generally vest over a three-year period, will be remeasured at each subsequent reporting date until they vest.

	In December 2012 and during 2013, restricted stock units and dividend equivalent rights were granted to certain employees of CVR Energy and its subsidiaries (including CVR Refining). The awards are scheduled to vest over three years, with one-third of the award vesting each year with the exception of awards granted to certain executive officers scheduled to vest over one year. Awards granted in December 2012 to Mr. Lipinski, CVR Energy's Chief Executive Officer and President, were canceled in connection with the issuance of certain performance unit awards as discussed further below. Each restricted stock unit and dividend equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the fair market value of one share of CVR Energy's common stock, plus (b) the cash value of all dividends declared and paid per share of CVR Energy's common stock from the grant date to and including the vesting date. The awards will be remeasured at each subsequent reporting date until they vest.

	Assuming the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at June 30, 2014, there was approximately $2.4 million of total unrecognized compensation cost related to restricted stock units and associated dividend equivalent rights to be recognized over a weighted-average period of approximately 0.8 years. Inclusion of the vesting table is not considered meaningful due to changes in allocation percentages that occur from time to time. The unrecognized compensation expense has been determined by the number of restricted stock units and associated dividend equivalent rights and respective allocation percentages for individuals for whom, as of June 30, 2014, compensation expense has been allocated to the Partnership. Total compensation expense recorded for the three months ended June 30, 2014 and 2013 was approximately $0.7 million and $2.5 million, respectively. Total compensation expense recorded for the six months ended June 30, 2014 and 2013 was approximately $1.2 million and $6.1 million, respectively. CVR Refining is not responsible for payment of CVR Energy restricted stock unit awards, and accordingly, the expenses recorded for the three and six months ended June 30, 2014 and 2013 have been reflected as an increase to partners' capital.

	Performance Unit Awards
	In December 2013, CVR Energy entered into Performance Unit Award Agreements with Mr. Lipinski. Certain of the Performance Unit Awards were entered into in connection with the cancellation of Mr. Lipinski's December 2012 restricted stock unit award, as discussed above. In accordance with accounting guidance related to the modification of share-based and other compensatory award arrangements, CVR Energy concluded that the cancellation and concurrent issuance of the performance awards created a substantive service period from the original grant date of the December 2012 restricted stock unit award through the end of the performance period for the related performance awards. Compensation cost for these awards is being recognized over the substantive service period. Total compensation expense recorded for the three and six months ended June 30, 2014 related to the performance unit awards was $0.8 million and $1.5 million, respectively. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the performance unit awards.
	As of June 30, 2014, the Partnership had a liability of $3.6 million for non-vested performance unit awards, which is recorded in accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets.
	Incentive Unit Awards
	In December 2013 and during 2014, CVR Energy granted awards of incentive units and distribution equivalent rights to certain employees of CRLLC and CVR Energy. The awards generally vest over three years with one-third of the award vesting each year. Each incentive unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the average fair market value of one unit of the Partnership's common units for the first ten trading days in the month of vesting, plus (b) the per unit cash value of all distributions declared and paid by the Partnership from the grant date to and including the vesting date. The awards, which are liability-classified, will be remeasured at each subsequent reporting date until they vest.
	Assuming the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at June 30, 2014, there was approximately $2.5 million of total unrecognized compensation cost related to the incentive units and associated distribution equivalent rights to be recognized over a weighted-average period of approximately 1.5 years. Inclusion of the vesting table is not considered meaningful due to changes in allocation percentages that occur from time to time. The unrecognized compensation expense has been determined by the number of incentive units and associated distribution equivalent rights and respective allocation percentages for individuals for whom, as of June 30, 2014 compensation expense has been allocated to the Partnership. Total compensation expense recorded for the three and six months ended June 30, 2014 related to the awards was $0.5 million and $1.0 million, respectively. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the awards.

	As of June 30, 2014, the Partnership had a liability of $1.0 million for non-vested incentive units and associated distribution equivalent rights, which is recorded in accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets.

	Long-Term Incentive Plan – CVR Refining

	In connection with the Initial Public Offering, on January 16, 2013, the board of directors of the general partner of the Partnership adopted the CVR Refining, LP Long-Term Incentive Plan (the "CVR Refining LTIP"). Individuals who are eligible to receive awards under the CVR Refining LTIP include (1) employees of the Partnership and its subsidiaries, (2) employees of the general partner, (3) members of the board of directors of the general partner and (4) certain employees, consultants and directors of CRLLC and CVR Energy who perform services solely for the benefit of the Partnership. The CVR Refining LTIP provides for the grant of options, unit appreciation rights, restricted units, phantom units, unit awards, substitute awards, other-unit based awards, cash awards, performance awards, and distribution equivalent rights. The maximum number of common units issuable under the CVR Refining LTIP is 11,070,000.

	In December 2013, awards of phantom units and distribution equivalent rights were granted to employees of the Partnership and its subsidiaries, its general partner and certain employees of CRLLC and CVR Energy who perform services solely for the benefit of the Partnership. The awards are expected to vest over three years with one-third of the award vesting each year. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the average fair market value of one unit of the Partnership's common units for the first ten trading days in the month of vesting, plus (b) the per unit cash value of all distributions declared and paid by the Partnership from the grant date to and including the vesting date. The awards, which are liability-classified, will be remeasured at each subsequent reporting date until they vest.

	A summary of phantom unit activity and changes under the CVR Refining LTIP during the six months ended June 30, 2014 is presented below:


		Phantom Units		Weighted-
				Average
				Grant-Date
				Fair Value

	Non-vested at January 1, 2014	187,177		$	21.55

	Granted	—		—

	Vested	—		—

	Forfeited	(4,176	)	21.55

	Non-vested at June 30, 2014	183,001		$	21.55


	As of June 30, 2014, there was approximately $3.4 million of total unrecognized compensation cost related to the awards under the CVR Refining LTIP to be recognized over a weighted-average period of 1.5 years. Total compensation expense recorded for the three and six months ended June 30, 2014 related to the awards under the CVR Refining LTIP was $0.8 million and $1.5 million, respectively.

	As of June 30, 2014, the Partnership had a liability of $1.5 million for non-vested phantom unit awards and associated distribution equivalent rights, which is recorded in personnel accruals and accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	(5) Inventories

	Inventories consist primarily of domestic and foreign crude oil, blending stock and components, work-in-progress and refined fuels and by-products. For all periods presented, inventories are valued at the lower of the first-in, first-out (“FIFO”) cost or market for refined fuels and by-products. Refinery unfinished and finished products inventory values were determined using the ability-to-bear process, whereby raw materials and production costs are allocated to work-in-process and finished products based on their relative fair values. Other inventories, including other raw materials, spare parts, and supplies, are valued at the lower of moving-average cost, which approximates FIFO, or market. The cost of inventories includes inbound freight costs.

	Inventories consisted of the following:


		June 30, 2014		December 31, 2013
		(in millions)
	Finished goods	$	281.1	$	259

	Raw materials and precious metals	145.1		169.1

	In-process inventories	41.4		36.8

	Parts and supplies	30.5		28.8

		$	498.1	$	493.7

Property_Plant_and_Equipment

Property, Plant, and Equipment	6 Months Ended
	Jun. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant, and Equipment	'
	(6) Property, Plant and Equipment

	A summary of costs for property, plant, and equipment is as follows:


		June 30, 2014		December 31, 2013
		(in millions)
	Land and improvements	$	27.2	$	26.6

	Buildings	39.7		37.7

	Machinery and equipment	1,781.00		1,757.70

	Automotive equipment	19.1		18.4

	Furniture and fixtures	8.4		7.3

	Leasehold improvements	0.8		0.8

	Construction in progress	220.6		157.3

		2,096.80		2,005.80

	Accumulated depreciation	632.1		575.6

	Total property, plant and equipment, net	$	1,464.70	$	1,430.20


	Capitalized interest recognized as a reduction in interest expense for the three months ended June 30, 2014 and 2013 totaled approximately $2.8 million and $0.6 million, respectively. Capitalized interest recognized as a reduction in interest expense for the six months ended June 30, 2014 and 2013 totaled approximately $5.1 million and $1.0 million, respectively. Land, buildings and equipment that are under a capital lease obligation had an original carrying value of approximately $24.8 million at both June 30, 2014 and December 31, 2013. Amortization of assets held under capital leases is included in depreciation expense.

Cost_Classifications

Cost Classifications	6 Months Ended
Cost Classifications	Jun. 30, 2014
Costs and Expenses [Abstract]	'
Cost Classifications	'
	(7) Cost Classifications

	Cost of product sold (exclusive of depreciation and amortization) includes cost of crude oil, other feedstocks, blendstocks, renewable identification numbers (“RINs”) and freight and distribution expenses. Cost of product sold excludes depreciation and amortization of approximately $1.5 million and $1.2 million for the three months ended June 30, 2014 and 2013, respectively. For the six months ended June 30, 2014 and 2013, cost of product sold excludes depreciation and amortization of approximately $2.8 million and $2.3 million, respectively.

	Direct operating expenses (exclusive of depreciation and amortization) includes direct costs of labor, maintenance and services, energy and utility costs, property taxes, environmental compliance costs as well as chemicals and catalysts and other direct operating expenses. Direct operating expenses also include allocated share-based compensation for CVR Energy, as discussed in Note 4 ("Share-Based Compensation"). Direct operating expenses exclude depreciation and amortization of approximately $28.9 million and $27.1 million for the three months ended June 30, 2014 and 2013, respectively. For the six months ended June 30, 2014 and 2013, direct operating expenses exclude depreciation and amortization of approximately $56.8 million and $53.9 million, respectively.

	Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of direct and allocated legal expenses, treasury, accounting, marketing, human resources and maintaining the corporate and administrative offices in Texas, Kansas and Oklahoma. Selling, general and administrative expenses also include allocated share-based compensation expense from CVR Energy as discussed in Note 4 ("Share-Based Compensation"). Selling, general and administrative expenses exclude depreciation and amortization of approximately $0.3 million and $0.1 million for the three months ended June 30, 2014 and 2013, respectively. For the six months ended June 30, 2014 and 2013, selling, general and administrative expenses exclude depreciation and amortization of approximately $0.6 million and $0.2 million, respectively.

LongTerm_Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Long-Term Debt	'
	(8) Long-Term Debt

	Long-term debt was as follows:



		June 30, 2014		December 31, 2013
		(in millions)
	6.5% Senior Notes due 2022	$	500	$	500

	Intercompany credit facility	31.5		31.5

	Capital lease obligations	49.2		49.9

	Long-term debt	$	580.7	$	581.4

	2022 Senior Notes
	The Partnership has $500.0 million aggregate principal amount of 6.5% Senior Notes due 2022 (the "2022 Notes") outstanding, which were issued by CVR Refining, LLC ("Refining LLC") and Coffeyville Finance Inc. ("Coffeyville Finance") on October 23, 2012. The 2022 Notes were issued at par and mature on November 1, 2022, unless earlier redeemed or repurchased by the issuers. Interest is payable on the 2022 Notes semi-annually on May 1 and November 1 of each year, commencing on May 1, 2013.
	The 2022 Notes contain customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, the creation of liens on assets, the ability to dispose of assets, the ability to make certain payments on contractually subordinated debt, the ability to merge, consolidate with or into another entity and the ability to enter into certain affiliate transactions. The 2022 Notes provide that the Partnership can make distributions to holders of its common units provided, among other things, it has a minimum fixed charge coverage ratio and there is no default or event of default under the 2022 Notes. As of June 30, 2014, the Partnership was in compliance with the covenants contained in the 2022 Notes.

	At June 30, 2014, the estimated fair value of the 2022 Notes was approximately $527.5 million. This estimate of fair value is Level 2 as it was determined by quotations obtained from a broker dealer who makes a market in these and similar securities.

	Amended and Restated Asset Based (ABL) Credit Facility

	The Partnership has a senior secured asset based revolving credit facility (the "Amended and Restated ABL Credit Facility") with a group of lenders and Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent and collateral agent. The Amended and Restated ABL Credit Facility has an aggregate principal amount of up to $400.0 million with an incremental facility, which permits an increase in borrowings of up to $200.0 million subject to receipt of additional lender commitments and certain other conditions. The proceeds of the loans may be used for capital expenditures and working capital and general corporate purposes of the Partnership and its subsidiaries. The Amended and Restated ABL Credit Facility provides for loans and letters of credit in an amount up to the aggregate availability under the facility, subject to meeting certain borrowing base conditions, with sub-limits of 10% of the total facility commitment for swingline loans and 90% of the total facility commitment for letters of credit. The Amended and Restated ABL Credit Facility is scheduled to mature on December 20, 2017.

	The Amended and Restated ABL Credit Facility also contains customary covenants for a financing of this type that limit the ability of the Partnership and its respective subsidiaries to, among other things, incur liens, engage in a consolidation, merger, purchase or sale of assets, pay dividends, incur indebtedness, make advances, investments and loans, enter into affiliate transactions, issue equity interests, or create subsidiaries and unrestricted subsidiaries. The amended and restated facility also contains a fixed charge coverage ratio financial covenant, as defined therein. The Partnership was in compliance with the covenants of the Amended and Restated ABL Credit Facility as of June 30, 2014.

	As of June 30, 2014, the Partnership had availability under the Amended and Restated ABL Credit Facility of $372.7 million and had letters of credit outstanding of approximately $27.3 million. There were no borrowings outstanding under the Amended and Restated ABL Credit Facility as of June 30, 2014.

	Intercompany Credit Facility

	On January 23, 2013, prior to the closing of the Initial Public Offering, the Partnership entered into a new $150.0 million senior unsecured revolving credit facility (the "intercompany credit facility") with CRLLC as the lender, to be used to fund growth capital expenditures. The intercompany credit facility is for a term of six years and bears interest at a rate of LIBOR plus 3% per annum, payable quarterly.

	The intercompany credit facility contains covenants that require the Partnership to, among other things, notify CRLLC of the occurrence of any default or event of default and provide CRLLC with information in respect of the Partnership’s business and financial status as it may reasonably require, including, but not limited to, copies of its unaudited quarterly financial statements and its audited annual financial statements. The Partnership was in compliance with the covenants of the intercompany credit facility as of June 30, 2014.

	In addition, the intercompany credit facility contains customary events of default, including, among others, failure to pay any sum payable when due; the occurrence of a default under other indebtedness in excess of $25.0 million; and the occurrence of an event that results in either (i) CRLLC no longer directly or indirectly controlling the general partner, or (ii) CRLLC and its affiliates no longer owning a majority of the Partnership’s equity interests. As of June 30, 2014, the Partnership had borrowings of $31.5 million outstanding and $118.5 million available under the intercompany credit facility.

	Capital Lease Obligations

	As a result of the acquisition of the Wynnewood refinery, CVR Refining acquired two leases, accounted for as a capital lease and a finance obligation, related to Magellan Pipeline Terminals, L.P. and Excel Pipeline LLC. The underlying assets and related depreciation are included in property, plant and equipment. The capital lease relates to a sales-lease back agreement with Sunoco Pipeline, L.P. for its membership interest in the Excel Pipeline. The lease has 184 months remaining through September 2029. The financing agreement relates to the Magellan Pipeline terminals, bulk terminal and loading facility. The lease has 183 months remaining and will expire in September 2029.

	Loss on Extinguishment of Debt
	On January 23, 2013, $253.0 million of the proceeds from the Initial Public Offering were utilized to satisfy and discharge the indenture governing the previously outstanding Second Lien Senior Secured Notes due 2017 (the "Second Lien Notes"). The amounts were used to (i) repay the face amount of all $222.8 million aggregate principal amount of Second Lien Notes then outstanding, (ii) pay the redemption premium of approximately $20.6 million and (iii) settle accrued interest with respect thereto in an amount of approximately $9.5 million. The repurchase of the Second Lien Notes resulted in a loss on extinguishment of debt of approximately $26.1 million for the six months ended June 30, 2013, which includes the write-off of previously deferred financing fees of $3.7 million and unamortized original issue discount of $1.8 million.

Partners_Capital_and_Partnersh

Partners' Capital and Partnership Distributions	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
Partners' Capital and Partnership Distributions	'
	(9) Partners’ Capital and Partnership Distributions

	The Partnership had two types of partnership interests outstanding at June 30, 2014:


	•	common units; and


	•	a general partner interest, which is not entitled to any distributions, and which is held by the general partner.

	At June 30, 2014, the Partnership had a total of 147,600,000 common units issued and outstanding, of which 98,290,764 common units were owned by CVR Refining Holdings representing approximately 67% of the total Partnership units outstanding.

	The board of directors of the Partnership's general partner has adopted a policy for the Partnership to distribute all available cash generated on a quarterly basis. Cash distributions will be made to the common unitholders of record on the applicable record date, generally within 60 days after the end of each quarter. Available cash for distribution for each quarter will be determined by the board of directors of the general partner following the end of such quarter. Available cash for distribution for each quarter will generally equal Adjusted EBITDA reduced for cash needed for debt service, reserves for environmental and maintenance capital expenditures, reserves for future major scheduled turnaround expenses and, to the extent applicable, reserves for future operating or capital needs that the board of directors of our general partner deems necessary or appropriate, if any. Adjusted EBITDA represents EBITDA (net income before interest expense and other financing costs, net of interest income; income tax expense; and depreciation and amortization) adjusted for (i) FIFO impacts (favorable) unfavorable, (ii) share-based compensation, non-cash, (iii) loss on extinguishment of debt, (iv) major scheduled turnaround expenses, (v) (gain) loss on derivatives, net and (vi) current period settlements on derivative contracts. Available cash for distributions may be increased by previously established cash reserves, if any, and other excess cash, at the discretion of the board of directors of our general partner.

	The following is a summary of cash distributions paid to the Partnership’s unitholders during 2014 for the respective quarters to which the distributions relate:



		31-Dec-13		31-Mar-14		Total Cash
						Distributions
						Paid in 2014
		(in millions, except per common unit amounts)
	Amount paid to CVR Refining Holdings, LLC and affiliates	$	49.8	$	108.6	$	158.4

	Amounts paid to non-affiliates	16.6		36.1		52.7

	Total amount paid	$	66.4	$	144.7	$	211.1

	Per common unit	$	0.45	$	0.98	$	1.43

	Common units outstanding	147.6		147.6

Net_Income_per_Common_Unit

Net Income per Common Unit	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Net Income per Common Unit	'
	(10) Net Income per Common Unit

	The Partnership's net income is allocated wholly to the common units as the general partner does not have an economic interest. Basic and diluted net income per common unit is calculated by dividing net income by the weighted-average number of common units outstanding during the period and, when applicable, giving effect to unvested common units granted under the CVR Refining LTIP. There were no dilutive awards outstanding during the three and six months ended June 30, 2014, as all unvested awards under the CVR Refining LTIP were liability-classified awards. No awards were issued or outstanding under the CVR Refining LTIP during the period from January 23, 2013 to June 30, 2013.

	The following table illustrates the Partnership's calculation of net income per common unit:


		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2014		2013		2014		2013(1)
		(in millions, except per unit data)
	Net income	$	180	$	339.2	$	445.4	$	536.8

	Net income per common unit, basic	$	1.22	$	2.3	$	3.02	$	3.64

	Net income per common unit, diluted	$	1.22	$	2.3	$	3.02	$	3.64

	Weighted-average common units outstanding, basic	147.6		147.6		147.6		147.6

	Weighted-average common units outstanding, diluted	147.6		147.6		147.6		147.6



	(1) Reflective of net income and net income per common unit from the closing of the Initial Public Offering on January 23, 2013 to June 30, 2013.

Commitments_and_Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	(11) Commitments and Contingencies

	Leases and Unconditional Purchase Obligations

	The minimum required payments for CVR Refining’s operating lease agreements and unconditional purchase obligations are as follows:


		Operating		Unconditional
		Leases		Purchase Obligations(1)
		(in millions)
	Six months ending December 31, 2014	$	1.2	$	68.5

	Year Ending December 31,
	2015	1.5		109.9

	2016	1.1		99.2

	2017	0.3		97.9

	2018	0.1		98

	Thereafter	0.4		880.7

		$	4.6	$	1,354.20




	-1	This amount includes approximately $944.3 million payable ratably over seventeen years pursuant to petroleum transportation service agreements between Coffeyville Resources Refining & Marketing, LLC ("CRRM") and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline, LP (together, “TransCanada”). Under the agreements, CRRM receives transportation of at least 25,000 barrels per day of crude oil with a delivery point at Cushing, Oklahoma for a term of twenty years on TransCanada’s Keystone pipeline system.
	CVR Refining leases various equipment, including real properties, under long-term operating leases expiring at various dates. For the three months ended June 30, 2014 and 2013, lease expense totaled approximately $0.6 million and 0.8 million, respectively. For the six months ended June 30, 2014 and 2013, lease expense totaled approximately $1.2 million and $1.6 million, respectively. The lease agreements have various remaining terms. Some agreements are renewable, at CVR Refining’s option, for additional periods. It is expected, in the ordinary course of business, that leases will be renewed or replaced as they expire.
	Additionally, in the normal course of business, CVR Refining has long-term commitments to purchase storage capacity and pipeline transportation services. For the three months ended June 30, 2014 and 2013, total expense of approximately $32.2 million and $30.7 million, respectively, was incurred related to long-term commitments. For the six months ended June 30, 2014 and 2013, total expense of approximately $63.2 million and $61.0 million, respectively, was incurred related to long-term commitments.
	Crude Oil Supply Agreement
	On August 31, 2012, CRRM and Vitol Inc. ("Vitol") entered into an Amended and Restated Crude Oil Supply Agreement (the "Vitol Agreement"). Under the Vitol Agreement, Vitol supplies the petroleum business with crude oil and intermediation logistics, which helps to reduce the Partnership's inventory position and mitigate crude oil pricing risk. The Vitol Agreement has an initial term commencing on August 31, 2012 and extending through December 31, 2014 (the "Initial Term"). Following the Initial Term, the Vitol Agreement will automatically renew for successive one-year terms (each such term, a "Renewal Term") unless either party provides the other with notice of nonrenewal at least 180 days prior to expiration of the Initial Term or any Renewal Term. The Vitol Agreement was extended for a one-year Renewal Term through December 31, 2015.
	Litigation
	From time to time, CVR Refining is involved in various lawsuits arising in the normal course of business, including matters such as those described below under “Environmental, Health, and Safety (“EHS”) Matters.” Liabilities related to such litigation are recognized when the related costs are probable and can be reasonably estimated. These provisions are reviewed at least quarterly and adjusted to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel, and other information and events pertaining to a particular case. It is possible that management’s estimates of the outcomes will change due to uncertainties inherent in litigation and settlement negotiations. Except as described below, there were no new proceedings or material developments in proceedings that CVR Refining previously reported in its 2013 Form 10-K or in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2014, which was filed with the SEC on May 2, 2014 ("2014 Q1 Form 10-Q"). In the opinion of management, the ultimate resolution of any other litigation matters is not expected to have a material adverse effect on the accompanying condensed consolidated financial statements. There can be no assurance that management’s beliefs or opinions with respect to liability for potential litigation matters are accurate.
	Environmental, Health, and Safety (“EHS”) Matters
	CRRM, Coffeyville Resources Crude Transportation, LLC ("CRCT"), Coffeyville Resources Terminal, LLC ("CRT") and Wynnewood Refining Company, LLC ("WRC") are subject to various stringent federal, state, and local EHS rules and regulations. Liabilities related to EHS matters are recognized when the related costs are probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, existing technology, site-specific costs, and currently enacted laws and regulations. In reporting EHS liabilities, no offset is made for potential recoveries.
	CRRM, CRCT, WRC and CRT own and/or operate manufacturing and ancillary operations at various locations directly related to petroleum refining and distribution. Therefore, CRRM, CRCT, WRC and CRT have exposure to potential EHS liabilities related to past and present EHS conditions at these locations. Under the Comprehensive Environmental Response, Compensation, and Liability Act (“CERCLA”), the Resource Conservation and Recovery Act (“RCRA”), and related state laws, certain persons may be liable for the release or threatened release of hazardous substances. These persons can include the current owner or operator of property where a release or threatened release occurred, any persons who owned or operated the property when the release occurred, and any persons who disposed of, or arranged for the transportation or disposal of, hazardous substances at a contaminated property. Liability under CERCLA is strict, and under certain circumstances, joint and several, so that any responsible party may be held liable for the entire cost of investigating and remediating the release of hazardous substances. Similarly, the Oil Pollution Act generally subjects owners and operators of facilities to strict, joint and several liability for all containment and clean-up costs, natural resource damages, and potential governmental oversight costs arising from oil spills into the waters of the United States, which has been broadly interpreted to include most water bodies including intermittent streams.
	CRRM, CRCT, WRC and CRT are subject to extensive and frequently changing federal, state and local environmental and health and safety laws and regulations governing the emission and release of hazardous substances into the environment, the treatment and discharge of waste water, and the storage, handling, use and transportation of petroleum and the characteristics and composition of gasoline and diesel fuels. The ultimate impact of complying with evolving laws and regulations is not always clearly known or determinable due in part to the fact that our operations may change over time and certain implementing regulations for laws, such as the federal Clean Air Act, have not yet been finalized, are under governmental or judicial review or are being revised. These laws and regulations could result in increased capital, operating and compliance costs.
	As previously reported, CVR Refining is party to, or otherwise subject to: (i) administrative orders and consent decrees with federal, state and local environmental authorities, as applicable, addressing corrective actions under RCRA, the Clean Air Act and the Clean Water Act; (ii) the Mobile Source Air Toxic II (“MSAT II”) rule which requires reductions of benzene in gasoline; (iii) the Renewable Fuel Standard (“RFS”), which requires refiners to blend “renewable fuels” in with their transportation fuels or purchase renewable fuel credits, known as RINs in lieu of blending; and (iv) “Tier 3” gasoline sulfur standards. Except as otherwise described below, there have been no new developments or material changes to the environmental accruals or expected capital expenditures related to compliance with the foregoing environmental matters from those provided in CVR Refining's 2013 Form 10-K or its 2014 Q1 Form 10-Q. CRRM, CRCT, WRC and CRT each believe it is in substantial compliance with existing EHS rules and regulations. There can be no assurance that the EHS matters described or referenced herein or other EHS matters which may develop in the future will not have a material adverse effect on CVR Refining's business, financial condition, or results of operations.
	At June 30, 2014, CVR Refining's Condensed Consolidated Balance Sheet included total environmental accruals of $1.3 million, compared with $1.5 million at December 31, 2013. Management periodically reviews and, as appropriate, revises its environmental accruals. Based on current information and regulatory requirements, management believes that the accruals established for environmental expenditures are adequate.
	Environmental expenditures are capitalized when such expenditures are expected to result in future economic benefits. For the three months ended June 30, 2014 and 2013, capital expenditures were approximately $26.4 million and $15.8 million, respectively. For the six months ended June 30, 2014 and 2013, capital expenditures were approximately $60.1 million and $38.0 million, respectively. These expenditures were incurred for environmental compliance and efficiency of the operations.
	The cost of RINs for the three months ended June 30, 2014 and 2013 was approximately $29.1 million and $65.5 million, respectively. The cost of RINs for the six months ended June 30, 2014 and 2013 was approximately $63.8 million and $97.6 million, respectively. As of June 30, 2014 and December 31, 2013, CVR Refining’s biofuel blending obligation was approximately $40.0 million and $17.4 million, respectively, which is recorded in accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheets.
	From time to time, the Oklahoma Department of Environmental Quality ("ODEQ") conducts inspections of the Wynnewood refinery and pursues enforcement related to any alleged non-compliance with the Clean Air Act seeking civil penalties and injunctive relief, which may necessitate the installation of controls. In January 2014, ODEQ issued a full compliance evaluation ("FCE") report covering the period from December 2010 to June 2013, which covers periods of the previous owner's ownership and operation and, in some cases, continued into CVR Refining's ownership of the Wynnewood refinery. ODEQ has indicated that it will pursue enforcement related to the alleged non-compliance and that it expects to enter into a consent order with WRC to resolve its claims, which would necessitate the payment of a civil penalty and the implementation of injunctive relief to address the alleged non-compliance. In addition, on April 11, 2014, WRC received a partial compliance evaluation ("PCE") report from ODEQ alleging additional violations of the Clean Air Act. ODEQ conducted a follow-up inspection on June 30, 2014. The costs of any enforcement that may arise as a result of the FCE or the PCE cannot be predicted at this time. However, based on its experience related to Clean Air Act enforcement and control requirements, CVR Refining does not anticipate that the costs of any civil penalties, required additional controls or operational changes would be material.

Fair_Value_Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	(12) Fair Value Measurements

	In accordance with ASC Topic 820 — Fair Value Measurements and Disclosures (“ASC 820”), the Partnership utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets or liabilities, such as a business.

	ASC 820 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:


	•	Level 1 — Quoted prices in active markets for identical assets or liabilities


	•	Level 2 — Other significant observable inputs (including quoted prices in active markets for similar assets or liabilities)


	•	Level 3 — Significant unobservable inputs (including CVR Refining’s own assumptions in determining the fair value)

	The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of June 30, 2014 and December 31, 2013:



		June 30, 2014
		Level 1		Level 2			Level 3		Total
		(in millions)
	Location and Description
	Other current assets (derivative agreements)	$	—	$	69.2		$	—	$	69.2

	Other long-term assets (derivative agreements)	—		5.1			—		5.1

	Total Assets	$	—	$	74.3		$	—	$	74.3

	Other current liabilities (biofuel blending obligation)	—		(30.3		)	—		(30.3		)

	Total Liabilities	$	—	$	(30.3	)	$	—	$	(30.3	)




		December 31, 2013
		Level 1		Level 2			Level 3		Total
		(in millions)
	Location and Description
	Other current assets (derivative agreements)	$	—	$	0.9		$	—	$	0.9

	Other long-term assets (derivative agreements)	—		0.1			—		0.1

	Total Assets	$	—	$	1		$	—	$	1

	Other current liabilities (derivative agreements)	—		(15.3		)	—		(15.3		)

	Other current liabilities (biofuel blending obligation)	—		(16.2		)	—		(16.2		)

	Other long-term liabilities (derivative agreements)	—		(1.8		)	—		(1.8		)

	Total Liabilities	$	—	$	(33.3	)	$	—	$	(33.3	)


	As of June 30, 2014 and December 31, 2013, the only financial assets and liabilities that are measured at fair value on a recurring basis are CVR Refining’s derivative instruments and uncommitted biofuel blending obligation. Additionally, the fair value of the debt issuances is disclosed in Note 8 ("Long-Term Debt"). The commodity derivative contracts and the uncommitted biofuel blending obligation, which use fair value measurements and are valued using broker quoted market prices of similar instruments, are considered level 2 inputs. CVR Refining had no transfers of assets or liabilities between any of the above levels during the six months ended June 30, 2014.

Derivative_Financial_Instrumen

Derivative Financial Instruments	6 Months Ended
	Jun. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative Financial Instruments	'
	(13) Derivative Financial Instruments

	Gain (loss) on derivatives, net and current period settlements on derivative contracts were as follows:



		Three Months Ended								Six Months Ended
		June 30,								June 30,
		2014				2013				2014				2013
		(in millions)
	Current period settlements on derivative contracts	$	33.9			$	14.7			$	55			$	(37.8	)

	Gain on derivatives, net	35.9				120.5				145.3				100.5


	CVR Refining is subject to price fluctuations caused by supply conditions, weather, economic conditions, interest rate fluctuations and other factors. To manage price risk on crude oil and other inventories and to fix margins on certain future production, CVR Refining from time to time enters into various commodity derivative transactions.

	CVR Refining has adopted accounting standards which impose extensive record-keeping requirements in order to designate a derivative financial instrument as a hedge. CVR Refining holds derivative instruments, such as exchange-traded crude oil futures and certain over-the-counter forward swap agreements, which it believes provide an economic hedge on future transactions, but such instruments are not designated as hedges for GAAP purposes. Gains or losses related to the change in fair value and periodic settlements of these derivative instruments are classified as gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations. There are no premiums paid or received at inception of the derivative contracts and upon settlement, there is no cost recovery associated with these contracts.

	CVR Refining maintains a margin account to facilitate other commodity derivative activities. A portion of this account may include funds available for withdrawal. These funds are included in cash and cash equivalents within the Condensed Consolidated Balance Sheets. The maintenance margin balance is included within other current assets within the Condensed Consolidated Balance Sheets. Dependent upon the position of the open commodity derivatives, the amounts are accounted for as other current assets or other current liabilities within the Condensed Consolidated Balance Sheets. From time to time, CVR Refining may be required to deposit additional funds into this margin account. There were no open commodity positions as of June 30, 2014. For each of the three months ended June 30, 2014 and 2013, CVR Refining recognized net losses of $0.2 million. For the six months ended June 30, 2014 and 2013, CVR Refining recognized net losses of $0.4 million and $2.4 million, respectively. These recognized net losses are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations.

	Commodity Swaps

	CVR Refining enters into commodity swap contracts in order to fix the margin on a portion of future production. The physical volumes are not exchanged and these contracts are net settled with cash. The contract fair value of the commodity swaps is reflected on the Condensed Consolidated Balance Sheets with changes in fair value currently recognized in the Condensed Consolidated Statements of Operations. Quoted prices for similar assets or liabilities in active markets (Level 2) are considered to determine the fair values for the purpose of marking to market the hedging instruments at each period end. At June 30, 2014 and December 31, 2013, CVR Refining had open commodity hedging instruments consisting of 15.8 million barrels and 23.3 million barrels of crack spreads, respectively, primarily to fix the margin on a portion of its future gasoline and distillate production. The fair value of the outstanding contracts at June 30, 2014 was a net unrealized gain of $74.3 million, of which $69.2 million was included in current assets and $5.1 million was included in non-current assets. For the three months ended June 30, 2014 and 2013, CVR Refining recognized net gains of $36.1 million and $120.7 million, respectively. For the six months ended June 30, 2014 and 2013, CVR Refining recognized net gains of $145.7 million and $102.9 million, respectively. These recognized net gains are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations.

	Counterparty Credit Risk

	CVR Refining's exchange-traded crude oil futures and certain over-the-counter forward swap agreements are potentially exposed to concentrations of credit risk as a result of economic conditions and periods of uncertainty and illiquidity in the credit and capital markets. CVR Refining manages credit risk on its exchange-traded crude oil futures by completing trades with an exchange clearinghouse, which subjects the trades to mandatory margin requirements until the contract settles. CVR Refining also monitors the creditworthiness of its commodity swap counterparties and assesses the risk of nonperformance on a quarterly basis. Counterparty credit risk identified as a result of this assessment is recognized as a valuation adjustment to the fair value of the commodity swaps recorded in the Condensed Consolidated Balance Sheets. As of June 30, 2014, the counterparty credit risk adjustment was not material to the condensed consolidated financial statements. Additionally, CVR Refining does not require any collateral to support commodity swaps into which it enters; however, it does have master netting arrangements that allow for the setoff of amounts receivable from and payable to the same party, which mitigates the risk associated with nonperformance.
	Offsetting Assets and Liabilities

	The commodity swaps and other commodity derivatives agreements discussed above include multiple derivative positions with a number of counterparties for which CVR Refining has entered into agreements governing the nature of the derivative transactions. Each of the counterparty agreements provides for the right to setoff each individual derivative position to arrive at the net receivable due from the counterparty or payable owed by CVR Refining. As a result of the right to setoff, CVR Refining’s recognized assets and liabilities associated with the outstanding derivative positions have been presented net in the Condensed Consolidated Balance Sheets. In accordance with guidance issued by the FASB related to “Disclosures about Offsetting Assets and Liabilities,” the tables below outline the gross amounts of the recognized assets and liabilities and the gross amounts offset in the Condensed Consolidated Balance Sheets for the various types of open derivative positions.

	The offsetting assets and liabilities for CVR Refining’s derivatives as of June 30, 2014 are recorded as current assets and non-current assets in prepaid expenses and other current assets and other long-term assets, respectively, in the Condensed Consolidated Balance Sheets as follows:


		As of June 30, 2014
	Description	Gross Current Assets				Gross				Net				Cash				Net
						Amounts				Current Assets				Collateral				Amount
						Offset				Presented				Not Offset
		(in millions)
	Commodity Swaps	$	72.4			$	(3.2	)		$	69.2			$	—			$	69.2

	Total	$	72.4			$	(3.2	)		$	69.2			$	—			$	69.2




		As of June 30, 2014
	Description	Gross Non-Current Assets				Gross				Net				Cash				Net
						Amounts				Non-Current Assets				Collateral				Amount
						Offset				Presented				Not Offset
		(in millions)
	Commodity Swaps	$	5.1			$	—			$	5.1			$	—			$	5.1

	Total	$	5.1			$	—			$	5.1			$	—			$	5.1


	The offsetting assets and liabilities for CVR Refining’s derivatives as of December 31, 2013 are recorded as current assets, non-current assets, current liabilities and non-current liabilities in prepaid expenses and other current assets, other long-term assets, accrued expenses and other current liabilities and other long-term liabilities, respectively, in the Consolidated Balance Sheets as follows:



		As of December 31, 2013
	Description	Gross Current Assets				Gross				Net				Cash				Net
Amounts						Current Assets				Collateral				Amount
Offset						Presented				Not Offset
			(in millions)
Commodity Swaps			$	4.3			$	(3.4	)		$	0.9			$	—			$	0.9

Total	$	4.3			$	(3.4	)		$	0.9			$	—			$	0.9




	As of December 31, 2013
Description	Gross Non-Current Assets				Gross				Net				Cash				Net
					Amounts				Non-Current Assets				Collateral				Amount
					Offset				Presented				Not Offset
	(in millions)
Commodity Swaps	$	0.1			$	—			$	0.1			$	—			$	0.1

Total	$	0.1			$	—			$	0.1			$	—			$	0.1




	As of December 31, 2013
Description	Gross				Gross				Net				Cash				Net
	Current Liabilities				Amounts				Current Liabilities				Collateral				Amount
					Offset				Presented				Not Offset
	(in millions)
Commodity Swaps	$	31.4			$	(16.1	)		$	15.3			$	—			$	15.3

Total	$	31.4			$	(16.1	)		$	15.3			$	—			$	15.3




	As of December 31, 2013
Description	Gross				Gross				Net				Cash				Net
	Non-Current Liabilities				Amounts				Non-Current Liabilities				Collateral				Amount
					Offset				Presented				Not Offset
	(in millions)
Commodity Swaps	$	1.9			$	(0.1	)		$	1.8			$	—			$	1.8

Total	$	1.9			$	(0.1	)		$	1.8			$	—			$	1.8

Related_Party_Transactions

Related Party Transactions

6 Months Ended

Jun. 30, 2014

Related Party Transactions [Abstract]

Related Party Transactions

(14) Related Party Transactions

In connection with the formation of CVR Refining in September 2012 and the Partnership’s Initial Public Offering in January 2013, CVR Refining and CRRM entered into certain agreements with CVR Energy and its subsidiaries that govern the business relations among CVR Refining, its general partner and CRRM on the one hand, and CVR Energy and its subsidiaries, on the other hand. CRRM has previously entered into other agreements with CVR Partners and its subsidiary. Certain of the agreements described below were subsequently amended and restated; the agreements are described as in effect at June 30, 2014. Amounts owed to CVR Refining and CRRM from CVR Energy and its subsidiaries with respect to these agreements are included in accounts receivable, prepaid expenses and other current assets, and other long-term assets, on the Condensed Consolidated Balance Sheets. Conversely, amounts owed to CVR Energy and its subsidiaries by CVR Refining and CRRM with respect to these agreements are included in accounts payable, accrued expenses and other current liabilities, long-term debt and other long-term liabilities, on CVR Refining’s Condensed Consolidated Balance Sheets.

Feedstock and Shared Services Agreement

CRRM entered into a feedstock and shared services agreement with Coffeyville Resources Nitrogen Fertilizers, LLC ("CRNF"), which was amended on December 30, 2013, under which the two parties provide feedstock and other services to one another. These feedstocks and services are utilized in the respective production processes of CRRM's Coffeyville, Kansas refinery and CRNF's nitrogen fertilizer plant.

Pursuant to the feedstock agreement, CRRM and CRNF have agreed to transfer hydrogen to one another; provided, CRRM is not required to sell hydrogen to CRNF if such hydrogen is required for operation of CRRM's refinery, if such sale would adversely affect the Partnership's classification as a partnership for federal income tax purposes, or if such sale would not be in CRRM's best interest. Net monthly sales of hydrogen to CRNF have been reflected as net sales for CVR Refining. Net monthly receipts of hydrogen from CRNF have been reflected in cost of product sold (exclusive of depreciation and amortization) for CVR Refining. For the three months ended June 30, 2014 and 2013, the net sales generated from the sale of hydrogen to CRNF were approximately $0 and $0.1 million, respectively. For the six months ended June 30, 2014 and 2013, the net sales generated from the sale of hydrogen to CRNF were approximately $0 and $0.3 million, respectively. For the three months ended June 30, 2014 and 2013, CVR Refining also recognized $0.9 million and $4.0 million, respectively, of cost of product sold (exclusive of depreciation and amortization) related to the purchase of excess hydrogen from the nitrogen fertilizer facility. For the six months ended June 30, 2014 and 2013, CVR Refining also recognized $6.8 million and $4.0 million, respectively, of cost of product sold (exclusive of depreciation and amortization) related to the purchase of excess hydrogen from the nitrogen fertilizer facility. At June 30, 2014 and December 31, 2013, there were approximately $0 and $2.6 million, respectively, of payables included in accounts payable on the Condensed Consolidated Balance Sheets associated with unpaid balances related to hydrogen.

CRNF is also obligated to make available to CRRM any nitrogen produced by the Linde air separation plant that is not required for the operation of the nitrogen fertilizer plant, as determined by CRNF in a commercially reasonable manner. Direct operating expenses associated with nitrogen purchased by CRRM from CRNF for the three months ended June 30, 2014 and 2013, were approximately $0.3 million and $33,000, respectively. Direct operating expenses associated with nitrogen purchased by CRRM from CRNF for the six months ended June 30, 2014 and 2013, were approximately $0.5 million and $0.3 million. No amounts were paid by CRNF to CRRM for any of the periods presented.

The agreement also provides a mechanism pursuant to which CRNF transfers a tail gas stream to CRRM. For the three months ended June 30, 2014 and 2013, CRRM recognized approximately $33,000 and $20,000, respectively, of direct operating expenses generated from the purchase of tail gas from CRNF. For each of the six months ended June 30, 2014 and 2013, CRRM recognized approximately $0.1 million of direct operating expenses generated from the purchase of tail gas from CRNF.

In April 2011, in connection with the tail gas stream, CRRM installed a pipe between the Coffeyville, Kansas refinery and the nitrogen fertilizer plant to transfer the tail gas. CRNF has agreed to pay CRRM the cost of installing the pipe over the next three years and in the fourth year provide an additional 15% to cover the cost of capital. At June 30, 2014 and December 31, 2013, an asset of approximately $0.2 million and $0.3 million, respectively, was included in other current assets and approximately $0 and $0.1 million, respectively, was included in other non-current assets with an offset liability of approximately $0.2 million in other current liabilities and approximately $1.1 million in other non-current liabilities in the Condensed Consolidated Balance Sheets.

The agreement has an initial term of 20 years, which will be automatically extended for successive five year renewal periods. Either party may terminate the agreement, effective upon the last day of a term, by giving notice no later than three years prior to a renewal date. The agreement will also be terminable by mutual consent of the parties or if one party breaches the agreement and does not cure within applicable cure periods and the breach materially and adversely affects the ability of the terminating party to operate its facility. Additionally, the agreement may be terminated in some circumstances if substantially all of the operations at the nitrogen fertilizer plant or the Coffeyville, Kansas refinery are permanently terminated, or if either party is subject to a bankruptcy proceeding or otherwise becomes insolvent.

At June 30, 2014 and December 31, 2013, payables of $0.2 million and $0.3 million, respectively, were included in accounts payable on the Condensed Consolidated Balance Sheets associated with amounts yet to be paid related to components of the feedstock and shared services agreement, other than amounts associated with hydrogen purchases. At June 30, 2014 and December 31, 2013, receivables of $1.1 million and $1.0 million, respectively, were included in prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets associated with receivables related to components of the feedstock and shared services agreement.

Coke Supply Agreement

CRRM entered into a coke supply agreement with CRNF pursuant to which CRRM supplies CRNF with pet coke. This agreement provides that CRRM must deliver to CRNF during each calendar year an annual required amount of pet coke equal to the lesser of (i) 100 percent of the pet coke produced at CRRM’s Coffeyville, Kansas petroleum refinery or (ii) 500,000 tons of pet coke. CRNF is also obligated to purchase this annual required amount. If during a calendar month CRRM produces more than 41,667 tons of pet coke, then CRNF will have the option to purchase the excess at the purchase price provided for in the agreement. If CRNF declines to exercise this option, CRRM may sell the excess to a third party.

The price CRNF pays pursuant to the pet coke supply agreement is based on the lesser of a pet coke price derived from the price received for urea ammonium nitrate (“UAN”), or the UAN-based price, and a pet coke price index. The UAN-based price begins with a pet coke price of $25 per ton based on a price per ton for UAN (exclusive of transportation cost), or netback price, of $205 per ton, and adjusts up or down $0.50 per ton for every $1.00 change in the netback price. The UAN-based price has a ceiling of $40 per ton and a floor of $5 per ton.

CRNF pays any taxes associated with the sale, purchase, transportation, delivery, storage or consumption of the pet coke. Amounts payable under the feedstock and shared services agreements can be offset with any amount receivable for pet coke.

The agreement has an initial term of 20 years and will be automatically extended for successive five year renewal periods. Either party may terminate the agreement by giving notice no later than three years prior to a renewal date. The agreement is also terminable by mutual consent of the parties or if a party breaches the agreement and does not cure within applicable cure periods. Additionally, the agreement may be terminated in some circumstances if substantially all of the operations at the nitrogen fertilizer plant or the Coffeyville, Kansas refinery are permanently terminated, or if either party is subject to a bankruptcy proceeding or otherwise becomes insolvent.

Net sales associated with the transfer of pet coke from CRRM to CRNF were approximately $2.3 million and $2.6 million for the three months ended June 30, 2014 and 2013, respectively. Net sales associated with the transfer of pet coke from CRRM to CRNF were approximately $4.6 million and $5.3 million for the six months ended June 30, 2014 and 2013, respectively. Receivables of $0.6 million related to the coke supply agreement were included in accounts receivable on the Condensed Consolidated Balance Sheets at June 30, 2014 and December 31, 2013.

Environmental Agreement

CRRM entered into an environmental agreement with CRNF which provides for certain indemnification and access rights in connection with environmental matters affecting the Coffeyville, Kansas refinery and the nitrogen fertilizer plant. Generally, both CRRM and CRNF have agreed to indemnify and defend each other and each other's affiliates against liabilities associated with certain hazardous materials and violations of environmental laws that are a result of or caused by the indemnifying party's actions or business operations. This obligation extends to indemnification for liabilities arising out of off-site disposal of certain hazardous materials. Indemnification obligations of the parties will be reduced by applicable amounts recovered by an indemnified party from third parties or from insurance coverage.

The agreement provides for indemnification in the case of contamination or releases of hazardous materials that were present but unknown at the time the agreement was entered into to the extent such contamination or releases were identified in reasonable detail through October 2012. The agreement further provides for indemnification in the case of contamination or releases which occur subsequent to the execution of the agreement.

The term of the agreement is for at least 20 years, or for so long as the feedstock and shared services agreement is in force, whichever is longer.

Services Agreement

CVR Refining obtains certain management and other services from CVR Energy pursuant to a services agreement between the Partnership, CVR Refining GP and CVR Energy dated December 31, 2012, as amended. Under this agreement, the Partnership's general partner has engaged CVR Energy to conduct a substantial portion of its day-to-day business operations. CVR Energy provides CVR Refining with the following services under the agreement, among others:

•

services from CVR Energy's employees in capacities equivalent to the capacities of corporate executive officers, except that those who serve in such capacities under the agreement shall serve the Partnership on a shared, part-time basis only, unless the Partnership and CVR Energy agree otherwise;

•

administrative and professional services, including legal, accounting services, human resources, insurance, tax, credit, finance, government affairs and regulatory affairs;

•

management of the Partnership's property and the property of its operating subsidiaries in the ordinary course of business;

•

recommendations on capital raising activities to the board of directors of the Partnership's general partner, including the issuance of debt or equity interests, the entry into credit facilities and other capital market transactions;

•

managing or overseeing litigation and administrative or regulatory proceedings, establishing appropriate insurance policies for the Partnership and providing safety and environmental advice;

•

recommending the payment of distributions; and

•

managing or providing advice for other projects, including acquisitions, as may be agreed by CVR Energy and the Partnership's general partner from time to time.

As payment for services provided under the agreement, the Partnership, its general partner or subsidiaries must pay CVR Energy (i) all costs incurred by CVR Energy or its affiliates in connection with the employment of its employees, other than administrative personnel, who provide the Partnership services under the agreement on a full-time basis, but excluding certain share-based compensation; (ii) a prorated share of costs incurred by CVR Energy or its affiliates in connection with the employment of its employees, including administrative personnel, who provide the Partnership services under the agreement on a part-time basis, but excluding certain share-based compensation, and such prorated share shall be determined by CVR Energy on a commercially reasonable basis, based on the percentage of total working time that such shared personnel are engaged in performing services for the Partnership; (iii) a prorated share of certain administrative costs, including office costs, services by outside vendors, other sales, general and administrative costs and depreciation and amortization; and (iv) various other administrative costs in accordance with the terms of the agreement, including travel, insurance, legal and audit services, government and public relations and bank charges.

Either CVR Energy or the Partnership's general partner may temporarily or permanently exclude any particular service from the scope of the agreement upon 180 days' notice. Either CVR Energy or the Partnership's general partner may terminate the agreement upon at least 180 days' notice, but not more than one year's notice. Furthermore, the Partnership's general partner may terminate the agreement immediately if CVR Energy becomes bankrupt or dissolves or commences liquidation or winding-up procedures.

In order to facilitate the carrying out of services under the agreement, CVR Refining and CVR Energy have granted one another certain royalty-free, non-exclusive and non-transferable rights to use one another's intellectual property under certain circumstances.

The agreement also contains an indemnity provision whereby the Partnership, its general partner, and its subsidiaries, as indemnifying parties, agree to indemnify CVR Energy and its affiliates (other than the indemnifying parties themselves) against losses and liabilities incurred in connection with the performance of services under the agreement or any breach of the agreement, unless such losses or liabilities arise from a breach of the agreement by CVR Energy or other misconduct on its part, as provided in the agreement. The agreement contains a provision stating that CVR Energy is an independent contractor under the agreement and nothing in the agreement may be construed to impose an implied or express fiduciary duty owed by CVR Energy, on the one hand, to the recipients of services under the agreement, on the other hand. The agreement prohibits recovery of lost profits or revenue, or special, incidental, exemplary, punitive or consequential damages from CVR Energy or certain affiliates, except in cases of gross negligence, willful misconduct, bad faith, reckless disregard in performance of services under the agreement, or fraudulent or dishonest acts.

Net amounts incurred under the services agreement for the three and six months ended June 30, 2014 were as follows:

Three Months Ended

Six Months Ended

June 30,

2014

2013

2014

2013

(in millions)

Direct operating expenses

5.5

6.2

10.9

12.5

Selling, general and administrative expenses

15.3

26.5

29.9

Total

18.5

21.5

37.4

42.4

At June 30, 2014 and December 31, 2013, payables and liabilities of $11.1 million and $14.8 million, respectively, were included in accounts payable, personnel accruals and accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets with respect to amounts billed in accordance with the services agreement.

Limited Partnership Agreement

In connection with the Initial Public Offering, CVR Refining GP and CVR Refining Holdings entered into the first amended and restated agreement of limited partnership of the Partnership, dated January 23, 2013.

The Partnership's general partner manages the Partnership's operations and activities as specified in the partnership agreement. The general partner of the Partnership is managed by its board of directors. CVR Refining Holdings has the right to select the directors of the general partner. Actions by the general partner that are made in its individual capacity are made by CVR Refining Holdings as the sole member of the general partner and not by its board of directors. The members of the board of directors of the general partner are not elected by the unitholders and are not subject to re-election on a regular basis by the unitholders. The officers of the general partner manage the day-to-day affairs of the Partnership's business.

The partnership agreement provides that the Partnership will reimburse its general partner for all direct and indirect expenses it incurs or payments it makes on behalf of the Partnership (including salary, bonus, incentive compensation and other amounts paid to any person to perform services for the Partnership or for its general partner in connection with operating the Partnership). For the three and six months ended June 30, 2014, approximately $1.8 million and $3.3 million, respectively, was incurred under the partnership agreement. For each of the three and six months ended June 30, 2013, approximately $0.1 million was incurred under the partnership agreement.

Intercompany Credit Facility

On January 23, 2013, prior to the closing of the Initial Public Offering, the Partnership entered into a $150.0 million intercompany credit facility, with CRLLC as the lender, to be used to fund growth capital expenditures. The intercompany credit facility is for a term of six years and bears interest at a rate of LIBOR plus 3% per annum. As of June 30, 2014, the Partnership had borrowings of $31.5 million outstanding. For the three and six months ended June 30, 2014, the Partnership paid $0.2 million and $0.5 million, respectively, of interest to CRLLC. See Note 8 ("Long-Term Debt") for additional discussion of the intercompany credit facility.

Insight Portfolio Group

Insight Portfolio Group LLC (“Insight Portfolio Group”) is an entity formed by Mr. Icahn in order to maximize the potential buying power of a group of entities with which Mr. Icahn has a relationship in negotiating with a wide range of suppliers of goods, services and tangible and intangible property at negotiated rates. In January 2013, CVR Energy acquired a minority equity interest in Insight Portfolio Group. The Partnership participates in Insight Portfolio Group’s buying group through its relationship with CVR Energy. The Partnership may purchase a variety of goods and services as members of the buying group at prices and on terms that management believes would be more favorable than those which would be achieved on a stand-alone basis.

Subsequent_Events

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	(15) Subsequent Events

	Distribution

	On July 30, 2014, the board of directors of the Partnership’s general partner declared a cash distribution for the second quarter of 2014 to the Partnership’s unitholders of $0.96 per common unit or $141.7 million in aggregate. The cash distribution will be paid on August 18, 2014 to unitholders of record at the close of business on August 11, 2014.

	Coffeyville Refinery Incident

	On July 29, 2014, the Coffeyville refinery experienced a fire at its isomerization unit. Four employees were injured in the fire. The fire was extinguished, and the refinery was subsequently shut down due to a failure of its Distributed Control System, which was directly caused by the fire. The Partnership is currently evaluating the resulting damage and estimated cost of repairs. Based upon the Partnership's preliminary assessment of the damage, it is currently anticipated that the refinery will be down approximately four weeks. The Partnership maintains property damage insurance policies which have an associated deductible of $5.0 million for the Coffeyville refinery. The Partnership anticipates that if the cost of repairs exceeds the $5.0 million deductible, such amounts in excess of $5.0 million should be recoverable under the property insurance policies. While the Partnership maintains business interruption insurance with a 45 day waiting period, it is not currently anticipated that business interruption will be triggered. The Partnership also maintains workers' compensation with a $0.5 million accident deductible.

ShareBased_Compensation_Tables

Share-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Compensation Activity	'
	A summary of phantom unit activity and changes under the CVR Refining LTIP during the six months ended June 30, 2014 is presented below:


		Phantom Units		Weighted-
				Average
				Grant-Date
				Fair Value

	Non-vested at January 1, 2014	187,177		$	21.55

	Granted	—		—

	Vested	—		—

	Forfeited	(4,176	)	21.55

	Non-vested at June 30, 2014	183,001		$	21.55

Inventories_Tables

Inventories (Tables)	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Schedule of inventories	'
	Inventories consisted of the following:


		June 30, 2014		December 31, 2013
		(in millions)
	Finished goods	$	281.1	$	259

	Raw materials and precious metals	145.1		169.1

	In-process inventories	41.4		36.8

	Parts and supplies	30.5		28.8

		$	498.1	$	493.7

Property_Plant_and_Equipment_T

Property, Plant, and Equipment (Tables)	6 Months Ended
	Jun. 30, 2014
Property, Plant and Equipment [Abstract]	'
Summary of costs for property, plant, and equipment	'
	A summary of costs for property, plant, and equipment is as follows:


		June 30, 2014		December 31, 2013
		(in millions)
	Land and improvements	$	27.2	$	26.6

	Buildings	39.7		37.7

	Machinery and equipment	1,781.00		1,757.70

	Automotive equipment	19.1		18.4

	Furniture and fixtures	8.4		7.3

	Leasehold improvements	0.8		0.8

	Construction in progress	220.6		157.3

		2,096.80		2,005.80

	Accumulated depreciation	632.1		575.6

	Total property, plant and equipment, net	$	1,464.70	$	1,430.20

LongTerm_Debt_Tables

Long-Term Debt (Tables)	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of long-term debt	'
	Long-term debt was as follows:



		June 30, 2014		December 31, 2013
		(in millions)
	6.5% Senior Notes due 2022	$	500	$	500

	Intercompany credit facility	31.5		31.5

	Capital lease obligations	49.2		49.9

	Long-term debt	$	580.7	$	581.4

Partners_Capital_and_Partnersh1

Partners' Capital and Partnership Distributions (Tables)	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
Distributions Made to Limited Partner, by Distribution	'
	The following is a summary of cash distributions paid to the Partnership’s unitholders during 2014 for the respective quarters to which the distributions relate:



		31-Dec-13		31-Mar-14		Total Cash
						Distributions
						Paid in 2014
		(in millions, except per common unit amounts)
	Amount paid to CVR Refining Holdings, LLC and affiliates	$	49.8	$	108.6	$	158.4

	Amounts paid to non-affiliates	16.6		36.1		52.7

	Total amount paid	$	66.4	$	144.7	$	211.1

	Per common unit	$	0.45	$	0.98	$	1.43

	Common units outstanding	147.6		147.6

Net_Income_per_Common_Unit_Tab

Net Income per Common Unit (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of computations of the basic and diluted earnings per share	'
	The following table illustrates the Partnership's calculation of net income per common unit:


		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2014		2013		2014		2013(1)
		(in millions, except per unit data)
	Net income	$	180	$	339.2	$	445.4	$	536.8

	Net income per common unit, basic	$	1.22	$	2.3	$	3.02	$	3.64

	Net income per common unit, diluted	$	1.22	$	2.3	$	3.02	$	3.64

	Weighted-average common units outstanding, basic	147.6		147.6		147.6		147.6

	Weighted-average common units outstanding, diluted	147.6		147.6		147.6		147.6



	(1) Reflective of net income and net income per common unit from the closing of the Initial Public Offering on January 23, 2013 to June 30, 2013.

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of minimum required payments for CVR Refining's operating lease agreements and unconditional purchase obligations	'
	The minimum required payments for CVR Refining’s operating lease agreements and unconditional purchase obligations are as follows:


		Operating		Unconditional
		Leases		Purchase Obligations(1)
		(in millions)
	Six months ending December 31, 2014	$	1.2	$	68.5

	Year Ending December 31,
	2015	1.5		109.9

	2016	1.1		99.2

	2017	0.3		97.9

	2018	0.1		98

	Thereafter	0.4		880.7

		$	4.6	$	1,354.20




	-1	This amount includes approximately $944.3 million payable ratably over seventeen years pursuant to petroleum transportation service agreements between Coffeyville Resources Refining & Marketing, LLC ("CRRM") and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline, LP (together, “TransCanada”). Under the agreements, CRRM receives transportation of at least 25,000 barrels per day of crude oil with a delivery point at Cushing, Oklahoma for a term of twenty years on TransCanada’s Keystone pipeline system.

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Schedule of assets and liabilities measured at fair value on a recurring basis	'
	The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of June 30, 2014 and December 31, 2013:



		June 30, 2014
		Level 1		Level 2			Level 3		Total
		(in millions)
	Location and Description
	Other current assets (derivative agreements)	$	—	$	69.2		$	—	$	69.2

	Other long-term assets (derivative agreements)	—		5.1			—		5.1

	Total Assets	$	—	$	74.3		$	—	$	74.3

	Other current liabilities (biofuel blending obligation)	—		(30.3		)	—		(30.3		)

	Total Liabilities	$	—	$	(30.3	)	$	—	$	(30.3	)




		December 31, 2013
		Level 1		Level 2			Level 3		Total
		(in millions)
	Location and Description
	Other current assets (derivative agreements)	$	—	$	0.9		$	—	$	0.9

	Other long-term assets (derivative agreements)	—		0.1			—		0.1

	Total Assets	$	—	$	1		$	—	$	1

	Other current liabilities (derivative agreements)	—		(15.3		)	—		(15.3		)

	Other current liabilities (biofuel blending obligation)	—		(16.2		)	—		(16.2		)

	Other long-term liabilities (derivative agreements)	—		(1.8		)	—		(1.8		)

	Total Liabilities	$	—	$	(33.3	)	$	—	$	(33.3	)

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Components of gain (loss) on derivatives, net	'
	Gain (loss) on derivatives, net and current period settlements on derivative contracts were as follows:



		Three Months Ended					Six Months Ended
		June 30,					June 30,
		2014		2013			2014		2013
		(in millions)
	Current period settlements on derivative contracts	$	33.9	$	14.7		$	55	$	(37.8	)

	Gain on derivatives, net	35.9		120.5			145.3		100.5

Schedule of offsetting assets recorded as current assets and non-current assets in prepaid expenses and other current assets and other long-term assets in the Condensed Consolidated Balance Sheets	'
	The offsetting assets and liabilities for CVR Refining’s derivatives as of June 30, 2014 are recorded as current assets and non-current assets in prepaid expenses and other current assets and other long-term assets, respectively, in the Condensed Consolidated Balance Sheets as follows:


		As of June 30, 2014
	Description	Gross Current Assets		Gross			Net		Cash			Net
				Amounts			Current Assets		Collateral			Amount
				Offset			Presented		Not Offset
		(in millions)
	Commodity Swaps	$	72.4	$	(3.2	)	$	69.2	$	—		$	69.2

	Total	$	72.4	$	(3.2	)	$	69.2	$	—		$	69.2




		As of June 30, 2014
	Description	Gross Non-Current Assets		Gross			Net		Cash			Net
				Amounts			Non-Current Assets		Collateral			Amount
				Offset			Presented		Not Offset
		(in millions)
	Commodity Swaps	$	5.1	$	—		$	5.1	$	—		$	5.1

	Total	$	5.1	$	—		$	5.1	$	—		$	5.1

	The offsetting assets and liabilities for CVR Refining’s derivatives as of December 31, 2013 are recorded as current assets, non-current assets, current liabilities and non-current liabilities in prepaid expenses and other current assets, other long-term assets, accrued expenses and other current liabilities and other long-term liabilities, respectively, in the Consolidated Balance Sheets as follows:



		As of December 31, 2013
	Description	Gross Current Assets		Gross			Net		Cash			Net
				Amounts			Current Assets		Collateral			Amount
				Offset			Presented		Not Offset
		(in millions)
	Commodity Swaps	$	4.3	$	(3.4	)	$	0.9	$	—		$	0.9

	Total	$	4.3	$	(3.4	)	$	0.9	$	—		$	0.9




		As of December 31, 2013
	Description	Gross Non-Current Assets		Gross			Net		Cash			Net
				Amounts			Non-Current Assets		Collateral			Amount
				Offset			Presented		Not Offset
		(in millions)
	Commodity Swaps	$	0.1	$	—		$	0.1	$	—		$	0.1

	Total	$	0.1	$	—		$	0.1	$	—		$	0.1

Schedule of offsetting liabilities recorded as current liabilities and non-current liabilities in other current liabilities and other long-term liabilities in the Condensed Consolidated Balance Sheet	'


		As of December 31, 2013
	Description	Gross		Gross			Net		Cash			Net
		Current Liabilities		Amounts			Current Liabilities		Collateral			Amount
				Offset			Presented		Not Offset
		(in millions)
	Commodity Swaps	$	31.4	$	(16.1	)	$	15.3	$	—		$	15.3

	Total	$	31.4	$	(16.1	)	$	15.3	$	—		$	15.3




		As of December 31, 2013
	Description	Gross		Gross			Net		Cash			Net
		Non-Current Liabilities		Amounts			Non-Current Liabilities		Collateral			Amount
				Offset			Presented		Not Offset
		(in millions)
	Commodity Swaps	$	1.9	$	(0.1	)	$	1.8	$	—		$	1.8

	Total	$	1.9	$	(0.1	)	$	1.8	$	—		$	1.8

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	6 Months Ended
	Jun. 30, 2014
Related Party Transactions [Abstract]	'
Schedule of Related Party Transactions	'
	Net amounts incurred under the services agreement for the three and six months ended June 30, 2014 were as follows:



		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2014		2013		2014		2013
		(in millions)
	Direct operating expenses	$	5.5	$	6.2	$	10.9	$	12.5

	Selling, general and administrative expenses	13		15.3		26.5		29.9

	Total	$	18.5	$	21.5	$	37.4	$	42.4

Formation_of_the_Partnership_O1

Formation of the Partnership, Organization and Nature of Business (Details) (USD $)

4 Months Ended

6 Months Ended

13 Months Ended

0 Months Ended

4 Months Ended

6 Months Ended

13 Months Ended

4 Months Ended

6 Months Ended

13 Months Ended

0 Months Ended

In Millions, except Share data, unless otherwise specified

19-May-13

Jun. 30, 2014

Jun. 29, 2014

Jan. 30, 2013

Jan. 23, 2013

Jun. 10, 2013

20-May-13

Jan. 23, 2013

Jun. 30, 2014

19-May-13

Jun. 30, 2014

Jun. 29, 2014

19-May-13

Jun. 30, 2014

Jun. 29, 2014

Jan. 23, 2013

20-May-13

29-May-13

Dec. 31, 2012

Jun. 30, 2014

Jul. 24, 2014

Initial Public Offering

Underwritten Offering

10.875% senior secured notes due 2017

CRLLC

IEP Energy LLC

CVR Refining Holdings

CRLLC

CVR Energy, Inc

Second Underwritten Offering

Initial Public Offering

Underwritten Offering

Affiliate of Icahn Enterprises

CVR Partners

IEP Energy LLC

CVR Refining Holdings

Subsequent Event

Underwritten Offering

Minimum

CVR Refining GP, LLC

CVR Refining Holdings

Organization, Consolidation, and Presentation of Financial Statements [Line Items]

Percentage of membership interest in other entity transferred by limited partner

100.00%

Ownership interest in limited partner interests (as a percent)

67.00%

Ownership percentage held by controlling stockholder

82.00%

Number of partnership units sold in offering (in shares)

3,600,000

24,000,000

1,209,236

12,000,000

6,500,000

589,100

385,900

Offering price per unit (in dollars per share)

$25

$30.75

$26.07

Net proceeds from offering

$653.60

$394

Proceeds from initial public offering used to repurchase CRLLC's 10.875% senior secured notes due 2017

253

Stated interest rate (as a percent)

10.88%

Proceeds from initial public offering used to fund the turnaround expenses

Proceeds from initial public offering used for distributions

85.1

Proceeds from initial public offering used to prefund certain maintenance and environmental capital expenditures through 2014

160

Proceeds from initial public offering allocated to be utilized for general corporate purposes

101.5

Cash on hand distributed

211.1

158.4

150

Percentage of limited partner interest held by the public

19.00%

29.00%

3.00%

4.00%

34.00%

Limited partner interest (as a percent)

81.00%

67.00%

71.00%

67.00%

66.00%

Number of partnership units sold in privately negotiated transaction (in shares)

2,000,000

Number of partnership units redeemed (in shares)

13,209,236

6,500,000

Limited Liability Company LLC or Limited Partnership LP Ownership Interest Held by Public Percentage

33.00%

Ownership interest (as a percent)

100.00%

Maximum period after the end of each quarter of cash distribution to common unitholders

'60 days

Percentage of common units owned by managing partner

50.00%

Payments for Underwriting Expense

5.3

Payments of Stock Issuance Costs

0.4

Proceeds from Issuance of Common Limited Partners Units

$164.10

$14.90

$9.70

ShareBased_Compensation_Detail

Share-Based Compensation (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Apr. 19, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Percentage of allocation of share-based compensation expense	'	'	100.00%	'	'
CVR Energy Long Term Incentive Plan \| Restricted stock units	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Award vesting percentage	'	'	33.33%	'	'
CVR Energy Long Term Incentive Plan \| Performance Unit Awards	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Compensation expenses	$0.80	'	$1.50	'	'
CVR Energy, Inc \| CVR Energy Long Term Incentive Plan \| Restricted stock units	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Offer price per share received as cash settlement on restricted stock awards vested (in dollars per share)	'	'	'	'	$30
Vesting period	'	'	'3 years	'	'
Number of shares considered for determining cash payment for each award upon vesting	'	'	1	'	'
Unrecognized compensation cost	2.4	'	2.4	'	'
Weighted-average period for amortization of unrecognized compensation cost	'	'	'9 months	'	'
Compensation expenses	0.7	2.5	1.2	6.1	'
CVR Energy, Inc \| CVR Energy Long Term Incentive Plan \| Restricted stock units \| Executive officers	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Vesting period	'	'	'1 year	'	'
Accrued Expenses and Other Current Liabilities \| CVR Energy Long Term Incentive Plan \| Performance Unit Awards	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Share based arrangement liability	$3.60	'	$3.60	'	'

ShareBased_Compensation_Detail1

Share-Based Compensation (Details 2) (Incentive Unit Award, USD $)	3 Months Ended	6 Months Ended
In Millions, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014
	Jun. 30, 2014	trading_day
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Vesting period	'	'3 years
Award vesting percentage	'	33.33%
Number of shares considered for determining cash payment for each award upon vesting	'	1
Period for determination of cash payment value upon vesting	'	10
Unrecognized compensation cost	$2.50	$2.50
Weighted-average period for amortization of unrecognized compensation cost	'	'1 year 6 months
Compensation expenses	0.5	1
Accrued Expenses and Other Current Liabilities	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Share based arrangement liability	$1	$1

ShareBased_Compensation_Detail2

Share-Based Compensation (Details 3) (CVR Refining LTIP, USD $)	3 Months Ended	6 Months Ended
In Millions, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014	Jan. 16, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Maximum number of common units issuable under the plan (in shares)	'	'	11,070,000
Unrecognized compensation cost	$3.40	$3.40	'
Weighted-average period for amortization of unrecognized compensation cost	'	'1 year 6 months	'
Compensation expenses	0.8	1.5	'
Phantom Unit Appreciation Plan	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Vesting period	'	'3 years	'
Award vesting percentage	'	33.33%	'
Number of shares considered for determining cash payment for each award upon vesting	'	1	'
Period for determination of cash payment value upon vesting	'	10	'
Personnel Accruals, Accrued Expenses and Other Current Liabilities	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Share based arrangement liability	$1.50	$1.50	'

Share_Based_Compensation_Detai

Share Based Compensation (Details 4) (CVR Refining LTIP, Phantom Unit Appreciation Plan, USD $)	6 Months Ended
	Jun. 30, 2014
CVR Refining LTIP \| Phantom Unit Appreciation Plan	'
Phantom Units	'
Non-vested at January 1, 2014	187,177
Granted	0
Vested	0
Forfeited	-4,176
Non-vested at March 31, 2014	183,001
Weighted- Average Grant-Date Fair Value	'
Non-vested at January 1, 2014	$21.55
Granted	$0
Vested	$0
Forfeited	$21.55
Non-vested at March 31, 2014	$21.55

Inventories_Details

Inventories (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]	'	'
Finished goods	$281.10	$259
Raw materials and precious metals	145.1	169.1
In-process inventories	41.4	36.8
Parts and supplies	30.5	28.8
Inventories	$498.10	$493.70

Property_Plant_and_Equipment_D

Property, Plant, and Equipment (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Property, Plant, and Equipment	'	'
Gross property, plant and equipment	$2,096.80	$2,005.80
Accumulated depreciation	632.1	575.6
Total property, plant and equipment, net	1,464.70	1,430.20
Land and improvements	'	'
Property, Plant, and Equipment	'	'
Gross property, plant and equipment	27.2	26.6
Buildings	'	'
Property, Plant, and Equipment	'	'
Gross property, plant and equipment	39.7	37.7
Machinery and equipment	'	'
Property, Plant, and Equipment	'	'
Gross property, plant and equipment	1,781	1,757.70
Automotive equipment	'	'
Property, Plant, and Equipment	'	'
Gross property, plant and equipment	19.1	18.4
Furniture and fixtures	'	'
Property, Plant, and Equipment	'	'
Gross property, plant and equipment	8.4	7.3
Leasehold improvements	'	'
Property, Plant, and Equipment	'	'
Gross property, plant and equipment	0.8	0.8
Construction in progress	'	'
Property, Plant, and Equipment	'	'
Gross property, plant and equipment	$220.60	$157.30

Property_Plant_and_Equipment_D1

Property, Plant, and Equipment (Details 2) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'	'	'	'	'
Capitalized interest	$2.80	$0.60	$5.10	$1	'
Original carrying value of assets under capital lease obligations	$24.80	'	$24.80	'	$24.80

Cost_Classifications_Details

Cost Classifications (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Costs and Expenses [Abstract]	'	'	'	'
Depreciation and amortization not included in cost of product sold	$1.50	$1.20	$2.80	$2.30
Depreciation and amortization not included in direct operating expenses	28.9	27.1	56.8	53.9
Depreciation and amortization not included in selling, general and administrative expenses	$0.30	$0.10	$0.60	$0.20

LongTerm_Debt_Details

Long-Term Debt (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Debt Instrument [Line Items]	'	'
Long-term debt	$580,700,000	$581,400,000
Capital lease obligations	49,200,000	49,900,000
6.5% Second Lien Senior Secured Notes, due 2022	'	'
Debt Instrument [Line Items]	'	'
Long-term debt	500,000,000	500,000,000
Stated interest rate (as a percent)	6.50%	6.50%
Intercompany credit facility	'	'
Debt Instrument [Line Items]	'	'
Intercompany credit facility	$31,500,000	$31,500,000

LongTerm_Debt_Details_2

Long-Term Debt (Details 2) (USD $)

3 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jan. 23, 2013

Jun. 30, 2013

Jan. 23, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Oct. 23, 2012

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Jan. 23, 2013

Jun. 30, 2014

Jan. 23, 2013

Jun. 30, 2014

lease

10.875% senior secured notes due 2017

6.5% Second Lien Senior Secured Notes, due 2022

Amended and Restated ABL Credit Facility

Intercompany credit facility

Capital Lease related to Excel Pipeline LLC

Capital Lease related to Magellan Pipeline Terminals, L.P.

Refining LLC

Credit Parties

CRLLC

Wynnewood Acquisition

Minimum

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$500,000,000

Stated interest rate (as a percent)

6.50%

Estimated fair value

527,500,000

Borrowing capacity

400,000,000

150,000,000

Maximum borrowing capacity optional expansion

200,000,000

Swingline loans sublimit as a percentage of the total facility commitment

10.00%

Letter of credit sublimit as a percentage of the total facility commitment

90.00%

Aggregate availability

372,700,000

118,500,000

Outstanding letters of credit

27,300,000

Intercompany credit facility

31,500,000

Term of credit facility

'6 years

Variable rate basis

'LIBOR

Basis spread on variable rate (as a percent)

3.00%

Amount of default of other indebtness under customary events of default

25,000,000

Number of leases acquired

Remaining term of leases

'184 months

'183 months

Proceeds from IPO to be utilized for repurchase of debt

253,000,000

Face amount of debt repurchased

222,800,000

Prepayment Premium

20,600,000

Interest paid upon settlement

9,500,000

200,000

500,000

Loss on extinguishment of debt

26,100,000

Write-off of previously deferred financing charges

3,700,000

Unamortized discount written off

$1,800,000

Partners_Capital_and_Partnersh2

Partners' Capital and Partnership Distributions (Details)	6 Months Ended		4 Months Ended	6 Months Ended	13 Months Ended
	Jun. 30, 2014	Dec. 31, 2013	19-May-13	Jun. 30, 2014	Jun. 29, 2014
	partnership_interest	Dec. 31, 2013	CVR Refining Holdings	CVR Refining Holdings	CVR Refining Holdings
Equity [Abstract]	'	'	'	'	'
Number of types of partnership interests outstanding	2	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Common units issued (in shares)	147,600,000	147,600,000	'	'	'
Number of issued and outstanding common units owned	'	'	'	98,290,764	'
Percentage of outstanding units owned by CVR Refining Holdings	'	'	81.00%	67.00%	71.00%
Maximum period after the end of each quarter of cash distribution to common unitholders	'60 days	'	'	'	'

Partners_Capital_and_Partnersh3

Partners' Capital and Partnership Distributions (Details 2) (USD $)	3 Months Ended		6 Months Ended
In Millions, except Share data, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2014
Related Party Transaction [Line Items]	'	'	'
Amount of declared distribution made to limited partner	$144.70	$66.40	'
Distributions to unitholders	'	'	211.1
Declared distribution made to limited partner (per unit)	$0.98	$0.45	'
Per common unit (in usd per unit)	'	'	$1.43
Common units outstanding	147,600,000	147,600,000	147,600,000
CVR Refining Holdings	'	'	'
Related Party Transaction [Line Items]	'	'	'
Amount of declared distribution made to limited partner	108.6	49.8	'
Distributions to unitholders	'	'	158.4
Non-Affiliates	'	'	'
Related Party Transaction [Line Items]	'	'	'
Amount of declared distribution made to limited partner	36.1	16.6	'
Distributions to unitholders	'	'	$52.70

Net_Income_per_Common_Unit_Det

Net Income per Common Unit (Details) (USD $)	3 Months Ended				5 Months Ended		6 Months Ended
In Millions, except Per Share data, unless otherwise specified	Jun. 30, 2014		Jun. 30, 2013		Jun. 30, 2013		Jun. 30, 2014		Jun. 30, 2013
Earnings Per Share [Abstract]	'		'		'		'		'
Net income	$180		$339.20		$536.80	[1]	$445.40		$614.60
Net income per common unit, basic (in usd per unit)	$1.22	[2]	$2.30	[2]	$3.64	[1],[2]	$3.02	[2]	'
Net income per common unit, diluted (in usd per unit)	$1.22	[2]	$2.30	[2]	$3.64	[1],[2]	$3.02	[2]	'
Weighted-average common units outstanding, basic (in shares)	147.6		147.6		147.6	[1]	147.6		'
Weighted-average common units outstanding, diluted (in shares)	147.6		147.6		147.6	[1]	147.6		'

[1]	Reflective of net income and net income per common unit from the closing of the Initial Public Offering on January 23, 2013 to June 30, 2013.
[2]	Represents net income per common unit from the closing of the Partnershipâ€™s initial public offering on January 23, 2013 to June 30, 2013. See Note 10 to the condensed consolidated financial statements.

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	3 Months Ended			6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014		Jun. 30, 2013	Jun. 30, 2014		Jun. 30, 2013
Operating Leases	'		'	'		'
Six months ending December 31, 2014	$1.20		'	$1.20		'
2015	1.5		'	1.5		'
2016	1.1		'	1.1		'
2017	0.3		'	0.3		'
2018	0.1		'	0.1		'
Thereafter	0.4		'	0.4		'
Operating leases	4.6		'	4.6		'
Unconditional Purchase Obligations	'		'	'		'
Six months ending December 31, 2014	68.5	[1]	'	68.5	[1]	'
2015	109.9	[1]	'	109.9	[1]	'
2016	99.2	[1]	'	99.2	[1]	'
2017	97.9	[1]	'	97.9	[1]	'
2018	98	[1]	'	98	[1]	'
Thereafter	880.7	[1]	'	880.7	[1]	'
Unconditional purchase obligations	1,354.20	[1]	'	1,354.20	[1]	'
Unrecorded purchase agreements	'		'	'		'
Lease expenses	0.6		0.8	1.2		1.6
Petroleum transportation service agreement with TransCanada \| CRRM	'		'	'		'
Unrecorded purchase agreements	'		'	'		'
Amount payable related to petroleum transportation service agreements	944.3		'	944.3		'
Term of agreement	'		'	'17 years		'
Minimum quantity of crude oil to be received per day (in barrels)	25,000		'	25,000		'
Unrecorded unconditional purchase obligation period over which minimum quantity is receivable	'		'	'20 years		'
Storage Capacity and Pipeline Transportation Services	'		'	'		'
Unrecorded purchase agreements	'		'	'		'
Expenses incurred related to long-term commitments	$32.20		$30.70	$63.20		$61

[1]	This amount includes approximately $944.3 million payable ratably over seventeen years pursuant to petroleum transportation service agreements between Coffeyville Resources Refining & Marketing, LLC ("CRRM") and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline,Â LP (together, â€œTransCanadaâ€). Under the agreements, CRRM receives transportation of at least 25,000 barrels per day of crude oil with a delivery point at Cushing, Oklahoma for a term of twenty years on TransCanadaâ€™s Keystone pipeline system.

Commitments_and_Contingencies_2

Commitments and Contingencies (Details 2) (USD $)	3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended			1 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2014
					EHS	EHS	EHS	EHS	EHS	New Vitol Agreement	New Vitol Agreement
										CRRM	CRRM
Loss Contingencies [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Renewal term of agreement	'	'	'	'	'	'	'	'	'	'1 year	'1 year
Number of days for prior notice of nonrenewal	'	'	'	'	'	'	'	'	'	'	'180 days
Environmental, Health, and Safety ("EHS") Matters	'	'	'	'	'	'	'	'	'	'	'
Environmental accruals	'	'	'	'	$1.30	'	$1.30	'	$1.50	'	'
Environmental costs capitalized in the period	26.4	15.8	60.1	38	'	'	'	'	'	'	'
Cost of Renewable Identification Numbers	'	'	'	'	29.1	65.5	63.8	97.6	'	'	'
Biofuel blending obligation recorded in accrued expenses and other current liabilities	'	'	'	'	$40	'	$40	'	$17.40	'	'

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (Recurring, USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Level 1	'	'
Fair Value Measurements	'	'
Other current assets (derivative agreements)	$0	$0
Other long-term assets (derivative agreements)	0	0
Total Assets	0	0
Other current liabilities (derivative agreements)	'	0
Other long-term liabilities (derivative agreements)	'	0
Total Liabilities	0	0
Level 2	'	'
Fair Value Measurements	'	'
Other current assets (derivative agreements)	69.2	0.9
Other long-term assets (derivative agreements)	5.1	0.1
Total Assets	74.3	1
Other current liabilities (derivative agreements)	'	-15.3
Other long-term liabilities (derivative agreements)	'	-1.8
Total Liabilities	-30.3	-33.3
Level 3	'	'
Fair Value Measurements	'	'
Other current assets (derivative agreements)	0	0
Other long-term assets (derivative agreements)	0	0
Total Assets	0	0
Other current liabilities (derivative agreements)	'	0
Other long-term liabilities (derivative agreements)	'	0
Total Liabilities	0	0
Total	'	'
Fair Value Measurements	'	'
Other current assets (derivative agreements)	69.2	0.9
Other long-term assets (derivative agreements)	5.1	0.1
Total Assets	74.3	1
Other current liabilities (derivative agreements)	'	-15.3
Other long-term liabilities (derivative agreements)	'	-1.8
Total Liabilities	-30.3	-33.3
Biofuels Blending Obligation \| Level 1	'	'
Fair Value Measurements	'	'
Other current liabilities (biofuel blending obligation)	0	0
Biofuels Blending Obligation \| Level 2	'	'
Fair Value Measurements	'	'
Other current liabilities (biofuel blending obligation)	-30.3	-16.2
Biofuels Blending Obligation \| Level 3	'	'
Fair Value Measurements	'	'
Other current liabilities (biofuel blending obligation)	0	0
Biofuels Blending Obligation \| Total	'	'
Fair Value Measurements	'	'
Other current liabilities (biofuel blending obligation)	($30.30)	($16.20)

Derivative_Financial_Instrumen2

Derivative Financial Instruments (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'	'	'	'
Current period settlements on derivative contracts	$33.90	$14.70	$55	($37.80)
Gain on derivatives, net	$35.90	$120.50	$145.30	$100.50

Derivative_Financial_Instrumen3

Derivative Financial Instruments (Details 2) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

In Millions, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Dec. 31, 2013

Commodity derivatives

Commodity swap

Not designated as hedges

bbl

Derivative Financial Instruments

Gain (loss) on derivatives, net

$35.90

$120.50

$145.30

$100.50

($0.20)

($0.40)

($2.40)

$36.10

$120.70

$145.70

$102.90

Number of barrels

15,800,000

23,300,000

Net unrealized gain (loss)

74.3

Portion of net unrealized gain in current assets

69.2

Portion of net unrealized gain in non-current assets

$5.10

Derivative_Financial_Instrumen4

Derivative Financial Instruments (Details 3) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Current Assets	'	'
Offsetting assets	'	'
Gross Assets	$72.40	$4.30
Gross Amounts Offset	-3.2	-3.4
Net Assets Presented	69.2	0.9
Cash Collateral Not Offset	0	0
Net Amount	69.2	0.9
Noncurrent Assets	'	'
Offsetting assets	'	'
Gross Assets	5.1	0.1
Gross Amounts Offset	0	0
Net Assets Presented	5.1	0.1
Cash Collateral Not Offset	0	0
Net Amount	5.1	0.1
Current Liabilities	'	'
Offsetting liabilities	'	'
Gross Liabilities	'	31.4
Gross Amounts Offset	'	-16.1
Net Liabilities Presented	'	15.3
Cash Collateral Not Offset	'	0
Net Amount	'	15.3
Noncurrent Liabilities	'	'
Offsetting liabilities	'	'
Gross Liabilities	'	1.9
Gross Amounts Offset	'	-0.1
Net Liabilities Presented	'	1.8
Cash Collateral Not Offset	'	0
Net Amount	'	1.8
Commodity Swaps \| Current Assets	'	'
Offsetting assets	'	'
Gross Assets	72.4	4.3
Gross Amounts Offset	-3.2	-3.4
Net Assets Presented	69.2	0.9
Cash Collateral Not Offset	0	0
Net Amount	69.2	0.9
Commodity Swaps \| Noncurrent Assets	'	'
Offsetting assets	'	'
Gross Assets	5.1	0.1
Gross Amounts Offset	0	0
Net Assets Presented	5.1	0.1
Cash Collateral Not Offset	0	0
Net Amount	5.1	0.1
Commodity Swaps \| Current Liabilities	'	'
Offsetting liabilities	'	'
Gross Liabilities	'	31.4
Gross Amounts Offset	'	-16.1
Net Liabilities Presented	'	15.3
Cash Collateral Not Offset	'	0
Net Amount	'	15.3
Commodity Swaps \| Noncurrent Liabilities	'	'
Offsetting liabilities	'	'
Gross Liabilities	'	1.9
Gross Amounts Offset	'	-0.1
Net Liabilities Presented	'	1.8
Cash Collateral Not Offset	'	0
Net Amount	'	$1.80

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

1 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

0 Months Ended

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Apr. 30, 2011

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Jan. 23, 2013

Jun. 30, 2014

Jan. 23, 2013

Intercompany credit facility

Hydrogen

Feedstock and Shared Services Agreement

Environmental Agreement

Limited Partnership Agreement

CRRM

CRNF

CVR Energy, Inc

CRLLC

Tail gas

Feedstock and Shared Services Agreement

CRRM

Services Agreement

Intercompany credit facility

Tail gas

Hydrogen

Feedstock and Shared Services Agreement

Coke Supply Agreement

Minimum

Maximum

Minimum

Nitrogen

Tail gas

Minimum

Maximum

Related Party Transaction [Line Items]

Revenue from related party

$2,466,300,000

$2,138,100,000

$4,841,700,000

$4,412,100,000

$100,000

$300,000

$2,300,000

$2,600,000

$4,600,000

$5,300,000

Cost of product sold (exclusive of depreciation and amortization)

2,172,600,000

1,776,600,000

4,236,000,000

3,582,300,000

900,000

4,000,000

6,800,000

4,000,000

Related party liability

4,400,000

17,700,000

2,600,000

200,000

300,000

200,000

11,100,000

14,800,000

Related Party Transaction Incurred

1,800,000

100,000

3,300,000

100,000

Amount paid for direct operating expenses

33,000

20,000

100,000

300,000

33,000

500,000

300,000

Period for payment of cost of installation of pipe

'3 years

Percentage of payment agreed to be paid for cost of capital in fourth year

15.00%

Asset included in other current assets

1,400,000

1,500,000

1,100,000

1,000,000

200,000

300,000

Asset included in other non-current assets

100,000

Liability included in other non-current liabilities

1,100,000

Initial term of agreement

'20 years

Renewal period of agreement

'5 years

Notice period for termination of agreement

'3 years

'180 days

'1 year

Percentage of annual production of pet coke to be delivered

100.00%

Annual production of pet coke (in tons)

500,000

Monthly production volume of product which allows for the purchasing party the option to purchase any excess at rates stated in the agreement (in tons)

41,667

Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton)

UAN-based netback price, exclusive of transportation cost, under the related party agreement (in dollars per ton)

205

Pet coke price adjustment for every $1.00 change in the UAN netback price, exclusive of transportation cost, used to calculate the UAN-based price under the related party agreement (in dollars per ton)

0.5

UAN-based netback price change, exclusive of transportation cost, under the related party agreement (in dollars per ton)

Accounts receivable, due from affiliates

600,000

Notice period for exclusion of service from agreement

'180 days

Expenses from transaction with related party

18,500,000

21,500,000

37,400,000

42,400,000

Selling, general and administrative expenses (exclusive of depreciation and amortization)

17,900,000

20,200,000

36,600,000

38,800,000

13,000,000

15,300,000

26,500,000

29,900,000

Direct operating expenses (exclusive of depreciation and amortization)

93,200,000

83,800,000

192,400,000

169,900,000

5,500,000

6,200,000

10,900,000

12,500,000

Amount of credit facility

150,000,000

Term of credit facility

'6 years

Variable rate basis

'LIBOR

Basis spread on variable rate (as a percent)

3.00%

Intercompany credit facility

31,500,000

Interest Paid

$200,000

$500,000

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	3 Months Ended		0 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Jul. 30, 2014	Jul. 29, 2014	Jul. 29, 2014
			Subsequent Event	Subsequent Event	Subsequent Event
					employee
Distribution	'	'	'	'	'
Cash distribution declared (in dollars per unit)	$0.98	$0.45	$0.96	'	'
Aggregate cash distribution declared	$144.70	$66.40	$141.70	'	'
Coffeyville Refinery Incident	'	'	'	'	'
Number of employees injured	'	'	'	'	4
Refinery anticipated shut down period	'	'	'	'28 days	'
Property damage insurance deductible	'	'	'	5	'
Business interruption insurance waiting period	'	'	'	'45 days	'
Workers compensation accident deductible	'	'	'	$0.50	'